The Role of Accounting Disclosure Quality in Advancing Sustainable Public Procurement Practices: Evidence from Nigeria

Abstract

Sustainable public procurement has become a key governance mechanism for achieving environmental, social, and economic objectives in public sector operations. However, its effectiveness depends largely on the quality of accounting disclosures that support transparency and informed decision-making. This study examines the role of accounting disclosure quality in advancing sustainable public procurement practices in Nigeria using a quantitative IMRaD structure. The study adopted a descriptive survey design with a population of 900 respondents drawn from procurement officers, accountants, auditors, and compliance personnel. A sample size of 277 respondents was determined using the Taro Yamane formula. Data were analysed using descriptive statistics and multiple regression analysis. Findings reveal that accounting disclosure quality significantly enhances transparency, reduces information asymmetry, improves accountability, and strengthens sustainability compliance in public procurement systems. However, weak financial reporting systems and poor digital accounting infrastructure constrain effectiveness. The study concludes that disclosure quality is central to sustainable procurement performance.