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Abstract
The evolution of modern technology has transformed global systems, fostering innovation in communication, commerce, and governance. Among the most transformative technologies is blockchain, a decentralized and immutable ledger that ensures transparent, secure, and peer-to-peer data sharing. This paper is a descriptive research expost facto research, secondary data were gathered from journals, textbooks, online sources on implications of blockchain technology on financial transparency and accountability. The concludes that for accountability, blockchain technology offers immutable records and real-time audit trails that ensure institutions and individuals are held responsible for financial decisions. Smart contracts reinforce this by automating conditions for fund release and making deviations publicly visible. Blockchain’s dual role in advancing transparency and accountability is especially critical in countries like Nigeria, where fraud and financial misconduct are prevalent. By enforcing ethical financial behavior and improving oversight, blockchain technology offers a viable pathway toward integrity-driven economic development and institutional trust in Nigeria and beyond. Key words: Block Chain Technology, Financial Transparency, Accountability