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THE IMPACT OF PUBLIC SECTOR ACCOUNTING IN NIGERIA FINANCIAL CONTROL SYSTEM (A CASE STUDY OF ESAN SOUTH EAST LOCAL GOVERNMNENT AREA, EDO STATE)

ABSTRACT

This research was aimed at finding out the impact of public sector accounting in Nigeria financial control system using Esan south east local government area of Edo state as a case study. The purpose was to find out if the control of public fund adopted by the local government is appropriate, to determine whether the public sector accounting principle applied by the local government is appropriate and effective and also to investigate whether the source of revenue to the local government is enough for them etc. The population size used was the staff and members of Esan south east local government area of Edo state, out of which the sample size was selected using the Taro Yamanis sampling techniques. Data for this study were primarily and secondarily sourced. Chisquare was used to analyze the responses gotten from the distributed questionnaires. The findings made in this study are; the public accounting principles applied by the said local government area is inappropriate and ineffective and the control of public fund measures adopted is also inappropriate etc, based on the findings, it was concluded that the public sector accounting principles applied by the local government is inappropriate and also the control of public fund measures adopted was inappropriate. Recommendations were also made based on the findings which are, an account committee should be set up to control the accounting system of the said local government and monitor their day to day activities etc and when this is met, the goal of creating the local government will be achieved.

Original price was: ₦3,200.00.Current price is: ₦3,000.00.

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SKU:projectslib8894326469

Description

TABLE OF CONTENT

PAGE

Title page i

Approval page ii

Dedication iii

Acknowledgement iv

Abstract vi

Table of content vii

CHAPTER ONE: INTRODUCTION

1.1 Background of the study1

1.2 Statement of the problem 3

1.3 Objectives of the study4

1.4 Research questions5

1.5 Formulation of research hypotheses 5

1.6 Significance of the study6

1.7 Scope of the study7

1.8 Limitations of the study.7

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1 The concept of public sector 9

2.2 Overview of public sector accounting 12

2.3 Peculiarities of public sector accounting 13

2.4 Appraisal of Nigeria financial control system19

2.5 Objectives of Public Sector Accounting22

2.6 The role of public sector accounting in Nigeria financial control system.24

2.7 The historical background of Esan South East LG26

2.7.1 Sources of revenue to Esan south east LG26

2.7.2 Functions of Esan South East LG27

2.7.3 Controls of Esan South East LG 30

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY

3.1 Research design33

3.2 Sources of data 33

3.2.1 Primary data33

3.2.2 Secondary data 34

3.3 Population of the study34

3.4 Sample size determination 34

3.5 Sampling technique 35

3.6 Research instrument used35

3.7.1 Reliability of research instrument 36

3.7.2 Validity of research instrument used36

3.8 Method of data treatment and analysis36

3.9 Area of the study37

CHAPTER FOUR: DATA PRESENTATION AND ANAYSIS

4:1 Data presentation/Analysis 38

4.2 Test of hypotheses 47

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

5.1 Summary of the findings 55

5.2 Conclusion 56

5.3 Recommendations 57

BIBLIOGRAPHY59

APPENDIX / QUESTIONNAIRE62

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