Economic stability forms one of the criteria for measuring sustainable development in any part of the world. Most countries, both developed and developing are conscious of their resources both human and material and ensure their effective management and protection. This is important because every serious government aspires to meet the basic needs of the people through the provision of basic infrastructures and good governance. Nigeria is richly blessed with abundant resources, but more than fifty percent of her population still wallow in poverty. This is not unconnected with lack of fiscal accountability and effective resource management. The paper examined fiscal accountability and resource management and their implication on sustainable development. The paper employed the use of secondary data to source its information. The paper observed that lack of fiscal accountability and resource management were basically responsible for poor governance in Nigeria. The paper posited that effective management and financial accountability be encouraged in public service to enable country achieve a reasonable level of development.
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