Abstract
This study examines accountability and Budget implementation in an emerging economy: A study of Nigerian health sector. The specific objectives are to assess the accountability mechanisms in the Nigerian health sector, identify challenges and barriers to optimal budget implementation in the Nigerian health sector and propose actionable recommendations to enhance accountability practices and improve budget implementation processes in the Nigerian health sector. Data were collected from healthcare professionals and policymakers using structured questionnaires, and analyzed using descriptive statistics and hypothesis testing. The findings reveal significant associations between budget allocation mechanisms, challenges in implementation, and accountability measures. The study underscores the importance of transparent and equitable budget allocation, proactive measures to address implementation challenges, and strengthening accountability mechanisms to improve health sector outcomes. Key recommendations include enhancing budget allocation processes, addressing implementation challenges, and strengthening accountability measures to foster transparency and integrity in budget implementation. These findings provide valuable insights for policymakers, healthcare practitioners, and researchers seeking to improve budget implementation practices and accountability in the Nigerian health sector.