BARRIERS TO THE ADOPTION OF CONSTRUCTION CONTRACT AUDITING FOR SUSTAINABLE DEVELOPMENT

OMOBOYE, OLAYINKA; SHITTU, ABDULLATEEF; MOHAMMED, YAKUBU; TSADO, ABEL

doi:10.70382/mejaimr.v7i2.028

Authors

OMOBOYE, OLAYINKA [School of Environmental Technology, Federal University of Technology, Minna, Niger State, Nigeria, P.M.B 65]. School of Applied Management, Westminster Business School, University of Westminster, 35 Marylebone Road, London NW1 5LS.
SHITTU, ABDULLATEEF School of Environmental Technology, Federal University of Technology, Minna, Niger State, Nigeria, P.M.B 65
MOHAMMED, YAKUBU School of Environmental Technology, Federal University of Technology, Minna, Niger State, Nigeria, P.M.B 65
TSADO, ABEL School of Environmental Technology, Federal University of Technology, Minna, Niger State, Nigeria, P.M.B 65

Abstract

The construction industry is a vital driver of economic growth, yet it faces persistent challenges such as cost overruns, delays, and poor-quality deliverables, which hinder sustainable development. Construction Contract Auditing (CCA) has emerged as a critical mechanism to address these issues by ensuring adherence to contractual terms, enhancing transparency, and promoting accountability. Despite its potential, the adoption of CCA in Nigeria, particularly in government-funded projects, remains limited due to various barriers. This study comprehensively examines the inhibitors to CCA adoption in Nigeria, focusing on their implications for sustainable development. Using a mixed-methods approach, data were collected from 127 construction professionals in Nigeria's north-central region and the Federal Capital Territory (FCT). The findings reveal that corruption and lack of political will (NV=1.00) and the absence of comprehensive contract auditing frameworks (NV=0.75) are the most severe barriers. Other significant inhibitors include resistance from project stakeholders and low awareness of CCA benefits. The study underscores the need for institutional strengthening, legislative reforms, and stakeholder education to overcome these barriers. By addressing these challenges, CCA can promote transparency, accountability, and resource efficiency, aligning with broader sustainable development goals. This research contributes to the literature by providing a ranking of barriers based on their severity and linking CCA to sustainable development, offering actionable insights for policymakers and industry stakeholders.