Accounting In The Nigeria Public Sector, Problems And Prospects (A Case Study Of Selected Government Establishment In Okpe Local Government Area Of Delta State)


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The purpose of the study, is to establish the effectiveness of the existing systems of accounting of government unit, to appraise the system and ascertain their suitability, to identify and analysis the problems associated with the system of accounting adopted by these organizations, examine their root causes and based on the outcome of the analysis draw conclusion, and to undertake a prospective view of government accounting need and identify possible improvement development of its application by the public sector.



In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well from the following problems are be setting public sector. Appointment of unqualified accountants to act as account supervisor, negative attitude of most accountants to wards account ability resulting to inadequate keeping of financial and accounting records are stipulated by the financial regulations and treasuring circulars.
Accounting in the Nigeria public sector, problem and prospects is the project topic and a case study of selected government establishment in Okpe local government Area of Delta state, the research involve five (5) chapters.
In chapter, it entails the introduction/ background of study, statement of problem, purpose of the study, significance of study, scope and limitation of the study and research question.
Chapter two involved the literature review, who is an accountant, accountant is defined, book-keeping and account differentiated, government accounting defined, objectives of accounting in the public sector, legal basis, the nature of Nigeria public sector accounting government and some identified problems of the Nigeria public sector accounting.
Chapter four, involved data analysis, data presentation of demographic characteristics, assessment of accounting system of the public sector, testing of research questions and major findings.
Chapter five, involved the summary, recommendation and conclusion more so suggestion for the area of further research.
The research various recommendation as remedies if fully implemented, will enhance government accounting system and records and ensure prudence in the conduct of government financial transaction.

The proposal of this particular topic accounting in the Nigerian public sector problems and prospects. A case study of selected government establishment in Okpe Local government area of Delta state.
This is based on the problems facing the Nigerian public sector accounting particularly in Okpe local government area of Delta state.
These revelations which related to direct embezzlement, receipts of huge kick backs, contract inflations, large scale salary and fraud.
These were not detected by the normal operations of financial control including audit, security personnel aid by judicial and administrative set up by military government.
Moreover, the gross mismanagement of the economy by the politicians in second  republic also resulted in loss of credibility in the eyes of the international financial community
Therefore, this research will help to find out the problems facing the Nigerian public sector accounting in Okpe local government in particular, Delta and in Nigerian in geranial.
This research work will also go a long way to analyses the objectives of accounting in the public sector in Okpe local government of Delta state.
To this effect therefore, the researcher wishes to visit the government establishment to find out the problem facing the accounting in the public sector.
At this point, the researcher plan to carry out his researcher work with the aids of questionnaires, personnel interview and participant observations.

Title page                                         ii
Approve page                                     iii
Dedication                                         iv
Acknowledgement                                    v
Abstract                                         vii
Proposal page                                    ix
Table of content                                    xi

1.1    Introduction/Background of Study                     1
1.2    Statement of Problem                             3
1.3    Purpose of Study                                5
1.4    Significance of Study                            6
1.5    Scope and Limitation of Study                         7
1.6    Research Question                                8

2.0    Literature Review                                 9
2.1    Who is an Accountant?                             9
2.2    Accounting Defined                             9
2.3    Books-Keeping and Account Differentiated                 12
2.4    Government Accounting Defined                    13
2.5    Objective of Accounting in the Public Sector                14
2.6    Legal Basis                                     17
2.7    The Nature of Nigerian Public Sector Accounting             19
2.8    The Scope of Public Sector Accounting                 22
2.9    Government and Commercial Accounting Compared         26
2.10    Some Identified Problem of the Nigeria
Public Sector Accounting                         29

3.0    Research Methodology                             35
3.1    Study/ Research Design                            35
3.2    Population of Study                             35
3.3    Sample Size                                    36
3.4    Method of Date Collection                         36

4.1    Data analysis                                40
4.2    Data presentation                                41
4.3    Interpretation of Demographic     characteristics            42
4.4    Assessment of the Accounting System of the Public Sector     43
4.5    Testing of Research Question                        44
4.6    Major Findings                                61

5.0    Summary, Recommendation and Conclusion                63
5.1    Summary                                     63
5.2    Conclusion                                     65
5.3    Recommendation                                66
5.4    Suggestion for Area of Further Research                 67
Bibliography                                68


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