This study examines accountability mechanisms within Nigeria’s local government system and their implications for governance, service delivery, and security. The objectives were to: (1) examine the nature and effectiveness of accountability mechanisms within Nigeria’s local government system; (2) assess how accountability deficits facilitate corruption, mismanagement of public resources, and service delivery failures at the local level; and (3) analyse the relationship between weak local governance accountability and the incidence of violent conflict and insecurity in Nigeria. The study adopted the Principal–Agent Theory, propounded by Eisenhardt (1989), which explains how information asymmetry, opportunism, and weak monitoring between principals and agents can undermine organizational objectives. A qualitative research design was employed, utilising secondary data collected through documentary review. Data were presented under thematic headings and analysed using content analysis.

The study found that while Nigeria’s local governments possess constitutional, legislative, financial, and citizen-oriented accountability structures, their effectiveness is significantly constrained by weak enforcement, political interference, limited technical capacity, and poorly institutionalized citizen participation. Accountability deficits facilitate corruption, mismanagement of funds, abandoned projects, and poor service delivery, particularly in health, education, infrastructure, and local security. These failures erode public trust, encourage the emergence of parallel governance and security structures, and enable elite capture of resources, heightening socio-economic grievances and increasing susceptibility to violent mobilisation, communal clashes, and insurgency.

The study concludes that accountability deficits within local government are a central factor driving corruption, service delivery failures, and insecurity in Nigeria. Strengthening enforcement, institutional capacity, citizen participation, and fiscal transparency is essential to promote transparent governance, improve public service provision, and prevent violent conflict. The study recommends enhancing internal audit and oversight mechanisms, institutionalizing citizen engagement platforms, and restructuring the state–local government joint account system to ensure predictable and accountable local government financing.