ABSTRACT

This research aims at providing an insight of the accounting system in the public sector, a study of Board of Internal Revenue of Enugu state. The purpose of this research is to examine the Board whether it is efficient and effective. The method employed for data collection in this study is survey method which include: questionnaires direct interview and the methodology used to determining the sample size is sample percentage. The statistics were employed to analyze method employed for data collection in which 34 questionnaires were distributed among the accounting personnel of the board of internal revenue of Enugu state. And all were returned the major finding were that out of the total population of 37, the sample related was 34 accounting staff, the researcher found out that accounting system in the public sector is not effective and dose not provide for proper financial control and accountability. The study recommend that the Board Of Internal Revenue of Enugu State should set up efficient financial control system and organize in-service training programmers for its staff in order to make them familiar with the accounting system or procedure of the Board. Based on this employment of staff who have prior knowledge of Government accounting will no doubt help to ascertain the adequacy and effectiveness of the accounting system in the public sector.