Accounting & Finance Research Community – Dr Mercy Denedo and Professor Amanze Ejiogu
Title: Exploring the Accountability and Performance of the Nigerian Correctional Service: A Multi-Stakeholder Perspective
Date: 16 November 2023
Time: 14:00-15:30
Location: NUBS.2.08
If you would like to attend, please register using the following link:
Speakers: Dr Mercy Denedo and Professor Amanze Ejiogu
Mercy Denedo works in the Accounting Department at Durham University Business School as an Assistant Professor. Her research interest focuses on interdisciplinary studies on accountability in relation to human rights, sustainability accounting, social housing, counter accounting, and sustainable development goals. Amanze Ejiogu is a Professor of Accounting, Society and Accountability at the Sheffield Business School, Sheffield Hallam University. His research interests centre around studying the interface between accounting and society from an interdisciplinary and critical perspective – how accounting impacts society and in turn is impacted by society. He is also interested in accounting issues as they relate to corruption, transparency, social housing, the public sector, and small business.
Abstract
While we know a lot about accountability and performance measurement and management in private and public sector settings, little is known about these in the context of prisons. In addition, the little we know about prison accountability and performance management is focused on countries in the global north. Our study seeks to provide a broader view of prison accountability and performance management by focusing on an African context. This is particularly important as prisons in Africa, where abuses of human rights are rife, will offer insights into what is measured, managed and then drive the need to hold actors accountable for performance with a significant impact on the quality of the services provided. Thus, the study explores how prison accountability and performance expectations are understood by diverse stakeholders and discharged. Specifically, we investigated the system of accountability and performance management in the Nigerian prison system and how these impact on the everyday practices and outcomes of the prisons. This exploratory study draws on multiple research methods such as documents, quasi-observation, interviews, and focus groups. Interview participants were drawn from diverse stakeholder groups such as prison frontline, managerial and strategic management staff, civil society organisations, legal practitioners, inmates, and policymakers. Focus groups were also conducted with prison warders and managers, zonal and top management staff. Observation of prison facilities provided useful complementary data for evaluating performance such as overcrowding, health, and hygiene, adequacies of the facilities, etc. Our empirical findings show how those incarcerated are confronted with serving their prison sentences in overcrowded environments prone to human rights abuses, poor accountability practices, and several other problems. More worrying is the fact that the majority of the inmates are awaiting trials, such that most of them would have outspent their likely possible years if they had been convicted. The implications of our findings suggest the need for deliberate and concerted efforts in promoting accountable and performance-driven prison systems in Nigeria. This would help prevent the criminalization of poverty, overcrowding, and the inhumane treatment faced by the prisoners to protect/respect their rights.