ABSTRACT
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.
TABLE OF CONTENTS
Title page ii
Approve page iii
Dedication iv
Acknowledgement v
Abstract vii
Proposal page ix
Table of content xi
CHAPTER ONE
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
CHAPTER TWO
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
CHAPTER THREE
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
CHAPTER FOUR
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
CHAPTER FIVE
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
Appendix 70
