Abstract
The high level of corruption especially among public officials in the Nigeria's public service which appears to defy all efforts to tackle by successive administrations is becoming a big challenge to the growth of the nation's public service. The consequence is that it often leads to non achievement of goals and the inability of the government to deliver dividends of democracy to the citizenry. The latest attempt to address the ugly menace of corruption in the Nigerian public service was the introduction of the whistleblowing
policy. The extent to which this policy has contributed in promoting public sector accountability has been a subject of discussion since its introduction. However, little is known with respects to the contributions of the policy in promoting public sector accountability. This study is therefore sought among other things to ascertain the extent to which whistle blowing has contributed in promoting transparency among public officials in the Nigerian public service; determine the extent to which whistleblowing policy has ensured adherence to laid down public sector financial regulations among public officials in Nigeria; and investigate the extent to which whistle blowing policy has curtailed incidences of looting among public officials in the Nigeria public service. Prebendalism theory by Joseph (1996) and accountability theory by Vance and Egget (2013) were adopted as the theoretical framework of analysis. The outcome of the study showed that whistle-blowing policy has contributed positively to promoting accountability in the Nigeria public sector although its existence is often threatened by some public officials. The researcher therefore recommended that government should enact enabling laws to ensure sustainability of whistle-blowing policy, by so doing, it will bring about bureaucratic transparency and curtail abuse of laid down financial regulations, government should improve the conditions of service for public officials to guard against apparent corrupt practices in the public service; and there should be a serious re-orientation of Nigerian people, thereby letting them know that whistle-blowing is morally justifiable to report bureaucratic malpractices; looting of public treasury and that it is also a collective responsibility for all Nigerians to ensure that prudence and probity in public sector financial management returns to the public service system in Nigeria.