FINANCIAL ETHICS AND VALUES FOR SUSTAINABLE DEVELOPMENT OF EDUCATION IN NIGERIA

Abstract

This study explores the role of financial ethics and values particularly accountability and transparency in promoting the sustainable development of education in Nigeria. Recognizing the pervasive challenges of financial mismanagement and systemic inefficiencies in the educational sector, the study seeks to understand the extent to which ethical financial practices influence educational outcomes and the attainment of Sustainable Development Goal 4. Using a descriptive survey design, data were collected from 180 educational administrators and stakeholders across Nigeria’s six geopolitical zones. Statistical analysis revealed a strong positive correlation between accountability and transparency in financial practices and the values underpinning sustainable educational development. These findings underscore the need for institutionalizing ethical standards and valuedriven financial management in Nigeria’s education system. The study recommends targeted training and policy enforcement mechanisms to promote integrity, responsible stewardship, and public trust in educational finance, thereby ensuring a more equitable and efficient use of resources for long-term educational sustainability.