ABSTRACT:

This is aimed at finding out the impact of financial control on public sector accounting in Nigeria using Esan south East local government area of Edo State as a case study. The purpose is 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 adequate 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 TaroYamanios sampling technigues. Data for this study were sourced from primary and secondary sources. Chi-square 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.

TABLE OF CONTENT

PAGE

Title page - - - - - - - - - - i

Approval page - - - - - - - - - ii

Dedication - - - - -- - - iii

Acknowledgement - - - - - - - - iv

Research Proposal - - - - - - - - v

Abstract - - - - - - - - - - vi

Table of content - - - - - - - - vii

CHAPTER ONE

INTRODUCTION

1.1 Background of the study - - - - - - 1

1.2 Statement of the Problem - - - - - - 2

1.3 Objectives of the study - - - - - - 3

1.4 Research questions - - - - - - - 4

1.5 Statement of Hypothesis - - - - - - 5

1.6 Scope of the study - - - - - - 6

1.7 Limitations of the study - - - - - - 6

1.8 Definition of the terms - - - - - - 7

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1 The concept of public sector - - - - - 9

2.2 Overview of public sector accounting - - - 13

2.3 Peculiarities of public sector accounting - - - 14

2.4 Appraisal of Nigeria financial control system - - 21

2.5 Objectives of Public Sector Accounting - - - 25

2.6 The role of public sector accounting in Nigeria Financial control    system - - - -- - - - 27

2.7 The historical background of Esan South East LG - 30

2.7.1 Functions of Esan South East LG - - - - 31

2.7.2 Controls of Esan South East LG - - - - 34

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY

3.1 Research Design - - - - - - - 37

3.2 Area of the Study - - - - - - - 37

3.3 Popoulation of the Study - - - - - - 38

3.4 Sample of the Study - - - - - - - 38

3.5 Method of Data Collection - - - - - - 39

3.6 Administration and Retrieval of Instrument - - 40

3.8 Method of Data Analysis - - - - - - 42

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 Data Presentation - - - - - - - 43

4.2 Discussion of Findings - - - - - - 49

CHAPTER FIVE

SUMMARY, RECOMMENDATION, CONCLUTIONS

5.1 Summary - - - - - - - - - 51

5.2 Recommendations - - - - - - - 53

5.3 Conclusion - - - - - - - - - 55

References - - - - - - - - - - 56

Appendix/Questionnaire - - - - - - - 59