International Journal of Social Sciences and Humanities Reviews Vol.11 No.2, July 2021; p. 284 – 294 (ISSN: 2276-8645) 284 ROLE OF RECORDS MANAGEMENT PRACTICES ON THE ACCOUNTABILITY OF PENSION COMMISSION COMPANIES IN ABIA STATE, NIGERIA GOODLUCK OKWUDIRI ALLISON Department Of Information Resources Management, Babcock University, Ilisan Remo, Ogun State, Nigeria Allisonogoodluck45@gmail.com & VINCENT ENYERIBE UNEGBU (PROF) Department Of Information Resources Management, Babcock University, Ilisan Remo, Ogun State, Nigeria Unegbuv@babcock.edu.ng ABSTRACT Accountable organizations are those that value their created records as it guards them in decision making and strategic activities. Records management practices has elevated the image of divers organizations. Pension commission in Abia State and Nigeria at large, deals with various records created on behalf of pensioners from the time of work engagement till retirement. This study used survey design to checkmate the role of records management practices on accountability of Pension commission companies in Abia State. The population of the study was 384 PFA/PFC staff in Abia State. Multistage sampling technique was adopted for the study as 196 staff were sampled with the help of Krejcie and Morgan method of determining sample size. The instrument for the study was self-structured questionnaire. The filled and retrieved questionnaires were analyzed with descriptive statistics of frequencies, percentages, mean and standard deviation. The study discovered that respondents agree that Pension Commission companies in Abia State, Nigeria are accountable mostly towards the records created in deducting the pensioners’ funds monthly. The study concluded that the created and kept records with PenCom companies promote PenCom companies accountability in Abia State, Nigeria. Keywords: Records Management Practices, Accountability, Pension Commission, Pensioners, Abia State, Nigeria INTRODUCTION PenCom companies’ obligation is to be transparent and accountable to their stakeholders (Pensioners). Accountability is critical to a responsible government and/or organization. The foundation for accountability is well-managed records. Accountable organizations are unique creatures standing out from any organization that is unable to give adequate account of her dealings with clients. Although the rewards are great, many companies will not embark on the journey to accountability because attaining and maintaining high levels of organizational accountability is extremely difficult (Marchica, 2004). Nevertheless, determined organizations overcome the huddle to achieve success. Accountability is a total translation of integrity, honesty, excellence, transparency and responsibility on material and immaterial things, and funds that are entrusted to anyone (employer/employee). This shows that the concerned people take good care of what is entrusted to them. The culmination of their efforts brings about organizational accountability tantamount to organizational effectiveness. Being that PenCom is deeply involved with pensioners’ funds, they need to be honest (tested and reliable with funds). They should have integrity with an excellent spirit so as to discharge their duties objectively. Accountability equally requires transparency. This portrays that cheating of all kinds will be a thing of the past and corruption and embezzlement of public funds will not be available in the system. More so, PenCom under accountability must be responsible. This shows that the organization applies all necessary plans to enable execution of their main objectives to the pensioners. The statement that says