This paper on “Corporate governance issues in enhancing transparency and accountability in small and medium enterprises” assess the to determine whether corporate governance contributes significantly in ensuring accountability and transparency in order to improve performances of an enterprise and to determine the extent at which corporate governance can facilitates the organizations in achieving their social responsibilities to the environment. The population for the paper was judgmentally selected from the management, staff of seven Small and Medium Enterprises (SMEs) in Anambra state, Nigeria. Data for the study were collected from both primary and secondary sources. The Hypotheses formulated for this paper were analyzed and tested with the Two Way ANOVA for opinion differences, using the Statistical Package for Social Sciences (SPSS) version 17.0 software package. The paper therefore conclude that corporate governance assists in provides structure through which the objectives of the SMEs are set and means of attaining those objectives and monitoring performances all to ensure effectiveness in operations and efficiency in their services.
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