This study examined the issue of budgeting in the Nigerian public sector. The methodology of the study is qualitative. Secondary sources of data are also utilized in the analysis. The general objective of the paper is to examine the issue of budgeting for change in the Nigerian public sector. The specific objectives include (i) to conduct a theoretical exposition on public sector budgeting -in Nigeria (ii) interrogate the empirical issues in the national budgetary processes in the country and (iii) make proposals on the way forward in budgeting for change in the Nigerian nation. Findings of the study indicate that the national budgetary processes in Nigeria are characterized by procedural indiscipline and crises of implementation. We highlighted in the study that the national budget could be deployed as a profound instrument of change in a specific nation's political economy. Furthermore, we underscored in the work the position of the national budget as a social contract compilation necessitating inclusiveness in its procedures, implementation and overall values.

The general objective of this study is to examine the relationship among financial accountability, ethical issues and organizational citizenship behaviour, in a national economic system. The null hypothesis of the study examined the inverted trajectories of the variables. The work is situated within the context of Nigeria's national economy, which typifies a fragile economic system. We have argued in the work that the fragility of the Nigerian national economic system (which is representative of similar economies among developing nations) is a function of its input-output processes. The study essentially finds that to reverse the trend of fragility in an economic system (a national economic system) in the context of developing economies, the issues of financial accountability, ethical questions and great organizational citizenship behaviour must in their combinatory format, be elevated to the status of a national imperative. We found in the work, that ethical regeneration is antecedent to institutional reform, in the schemata of mechanisms, for reversing the tendency of fragility, in troubled economic systems, classifiable as developing or underdeveloped. .