Review
Abstract
Local government is the third tier of government in Nigeria that is nearest to the people at the grassroots. It is a structure that provides for the goods and services needed by the people and to also bring development and good governance to the local level. This notwithstanding, development has not thrived at the grassroots level due to paucity of the culture of accountability and transparency in the administration of local government in Nigerian body politic. Against this background, this paper therefore examines the factors militating against the performance of local government in Nigeria with a view to ensuring the attainment and enforcement of the culture of accountability and transparency in local government administration.
Key words: Culture, accountability, local government, institutionalization, corruption, transparency, integrity
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