A professor of accounting has urged for the building of stronger institutions, ethical leadership and value-driven governance, describing them as essential to deepening accountability, strengthening public trust and achieving sustainable national development.
Professor Sani Rufai Abdullahi made the call while delivering the 24th Inaugural Lecture of Prince Abubakar Audu University, Anyigba, on Tuesday at the university’s auditorium. The lecture, titled “Epistemology of Accountability: Societal and Religious Concerns,” examined the philosophical roots of accountability and its social and religious dimensions as pillars of good governance and social transformation.
Professor Abdullahi described accountability as a cornerstone of moral and social order, underpinning trust, justice, transparency and responsible leadership. He explained that studying the epistemology of accountability means examining how knowledge about responsibility, answerability and ethical conduct is formed and justified, both for individuals and institutions.
While societal accountability rests on laws, institutions and social norms, he noted that religious accountability goes further, holding individuals to moral obligations before a higher power. True accountability, he argued, extends beyond mere compliance with rules to include integrity, stewardship, transparency and ethical awareness.
He identified transparency, answerability and enforcement as the defining features of accountability, noting that it functions effectively through vertical, horizontal and social dimensions that together support good governance and institutional performance.
On the societal front, Professor Abdullahi pointed to responsibility toward stakeholders, transparency, social justice and corporate social responsibility as vital ingredients for public confidence and sustainable development.
Turning to religion, he observed that accountability is treated as a sacred duty across major faiths. Christianity emphasizes stewardship and responsibility before God, he said, while Islam centers on the concept of hisab, under which individuals answer to Allah for their actions. He added that Hinduism and Buddhism reinforce the same principle through karma, the belief that every action carries consequences.
These religious teachings, he said, serve as a moral compass that fosters honesty, integrity, humility, justice and responsible leadership, even in the absence of external oversight. He also highlighted areas where societal and religious accountability intersect and reinforce one another, including ethical governance, stewardship, sustainability, peacebuilding and social cohesion.
The lecturer identified corruption, weak institutions, conflicts of interest, ethical dilemmas, globalization, technological disruption, cultural relativism and declining moral values as major obstacles to accountability today. He said tackling these problems calls for stronger institutions, transparent leadership, active citizen participation and a renewed commitment to ethical values to restore public confidence in governance.
Among his recommendations, Professor Abdullahi called for:
- Integrating ethics, civic responsibility and moral education into school curricula at all levels
- Granting greater autonomy, adequate funding and stronger enforcement powers to anti-corruption agencies, audit institutions and regulators
- Adopting digital governance tools such as open-data systems, blockchain-based record keeping and online audit trails to improve transparency and curb corruption
- Encouraging religious organizations to intensify teachings on stewardship, honesty and justice while partnering with governments and civil society to promote ethical conduct
He concluded that accountability is both a societal necessity and a moral imperative, and that societies built on integrity, justice and responsible leadership are better placed to achieve peace, equity and sustainable development. He called on governments, educational institutions, religious bodies, civil society groups and citizens to work together toward building accountable institutions.
Earlier, Professor S.S. Arogba, Chairman of the Inaugural Lecture Committee, congratulated Professor Abdullahi on the academic milestone and praised his contributions to the accounting profession.
Vice-Chancellor Professor Salisu Ogbo Usman described the lecture as another landmark in the university’s academic history, noting it was the seventh inaugural lecture delivered since he took office on February 11, 2026. He said the lecture’s theme was both intellectually profound and socially relevant, framing accountability not merely as a technical or financial concept but as a body of knowledge rooted in ethics, social responsibility and religious conviction.
Professor Usman added that the lecture showcased the interdisciplinary links between accounting, philosophy, sociology, religion and public ethics, and reaffirmed the university’s commitment to research and scholarship that addresses societal challenges while promoting innovation and good governance.
The event, which included the presentation of an inaugural lecture certificate, plaque and medal to Professor Abdullahi, drew members of the University Governing Council, government officials, Senate and management staff, students, professional accountants, scholars from other institutions, and religious and traditional leaders.
