THE IMPACT OF THE ACCOUNTANT IN THE POVERTY ALLEVIATION PROGRAMME
CHAPTER ONE
1.0     INTRODUCTION
1.1  BACKGROUND OF THE STUDY
The need to develop micro economic activities that could enhance self reliance as a strategy for reducing poverty became paramount that the three tiers of government (federal, state and local) came up with various initiatives. Among these were programmes and policies aimed at:
1) Stimulating economic growth through the engagement of semi-skilled and unskilled labour in productive activities.
2) Immediate reduction of social vices and tension in the society by removing idle hands from the streets.
3) Engage the unemployed in direct activities as a variable means of reflecting the economy.
4) Improve the environment latest environment degradation.
5) Minimize rural urban drift thorough the improvement of rural comminutes.
6) Committing the fund to direct benefit of the participants rather than on services or overheads.
To active these, machineries must be put in motion with competent professionals from various fields of endeavour to plan, implement. Monitor and control the programmes and policies. Among these is the role of the accountant.
 1.2     STATEMENT OF THE PROBLEM
The importance of the accountant or the accounting profession can not be overemphasized. This stemmed from the fact that the success of an organization lies vary much on effective and effectual planning, implanting, monitoring and controlling its financial flow thus, accounting is ingrained and vital to our economic activity. Its relevance include the whole process identifying, measuring, recording and communicating the economic event of our organization to interested user of the information (Wey Gandt 1993). A C counting also plays a major role in determining how resources are assigned to conversion agents.
(McGraw-Hill.Com).
This role, no doubt permeates even to the poverty alleviation programme of the federal government.
Enugu South Local Government is one of the three tiers of government, whose major task is to guarantee the efficient and effective implementation of the poverty alleviation programme at the grass root level.
To achieve this therefore, a result oriented planning implementation, monitoring and controlling of the financial resources must be put in place. The question that comes to mind therefore are:
1) What role should the accountant play in the implementation of poverty alleviation programme?
2) Is the role of the accountant of any relevance to the actualization of this programme?
In other to answer these questions this study will critically evaluate the role of the accountant in the poverty alleviation programme in Enugu South local government area.
 1.3     OBJECTIVES OF THE STUDY
The objective of this study among other things include:
i.    To determine the role of the accountant in the poverty alleviation programme of Enugu South local government area.
ii.   To determine whether the role of an accountant is of any relevance in the planning of programmes and policies poverty alleviation in Enugu South local government area.
iii. To determine whether the role of the accountant is of any importance in the implementation of the poverty alleviation programme.
iv. To determine whether the role of the accountant is of any relevance in monitoring of the strategies of the poverty alleviation programme of Enugu South local government area.
v.  To determine whether the role of the accountant will result in the actualization of the objective of poverty alleviation in Enugu local government area.
1.4     RESEARCH QUESTIONS
According to Orji (2009:141) “Research question are questions poised by the researcher, answers to which would lead to the solution of the problem”.
For the purpose of this study, the following research questions are what the researcher seeks answers to:
i.    What role should the accountant play in the poverty alleviation programme of Enugu south local government area?
ii.   Is the role of the accountant of any relevance to the actualization and planning of programmes and policies of poverty alleviation in Enugu South local government
iii. What role should the accountant play in implementation of the poverty alleviation programme?
iv. Is the role of the accountant of any relevance in monitoring programme of Enugu south local government area?
v.  Is the role of the accountant of any relevance to the actualization of the objectives of poverty alleviation in Enugu south local government area?
1.5     STATEMENT OF HYPOTHESIS
For the purpose of this study, the following hypothesis have been formulated.
Ho: The role of the accountant is not relevant to the effective planning of the poverty alleviation programme in Enugu South local government area.
Hi: The role of the account is relevant to the effective planning of the poverty alleviation programme in Enugu South local government area.
HO2: The role of the accountant is irrelevant to the successful implementation of the poverty alleviation programme in Enugu south local government area.
H2:  The role of the account is relevant to the successful implementation of the poverty alleviation programme in Enugu south local government area.
HO3: The role of the accountant is irrelevant in the monitoring and controlling of the poverty alleviation programme of Enugu South local government area.
H3: The role of the accountant relevant in the monitoring and controlling of the poverty alleviation programme of Enugu South local government area.
1.6     SCOPE OF THE STUDY
This project focused on the activities and the role the accountant played in the poverty alleviation programme of the federal government in Enugu south local government area. The responsibilities established by the Federal Government to help the less privileged, the unemployed in the society and so on. It covers the activities that happened or happening in Enugu South local government area.
Area concerning the role of the accountant in the poverty alleviation programme of the federal government. The accountant has to discharge his/her civil responsibilities in the programme within the geographical area. i.e. Enugu South local government area.
1.7     SIGNIFICANCE OF THE STUDY
Academic Significance
1) This study will identify the different roles the accountant play in the poverty alleviation programme.
2) The important of each of the roles of the accountant would be mentioned as it affects the poverty alleviation programme.
Practical significance
i.        The study will be of great benefit to the entire citizenry of Enugu South local government area as it will provide more result oriented ways of implementing the policies and programmes of poverty alleviation within the local government.
ii.       This study will be of great benefit to both the researcher and the reader as information contained will provide an in-depth understanding and knowledge in the area of investigation which could stir up further enquiry.
1.8     DEFINITION OF TERMS
Accountant – Professional keeper or verifier of accounts he serves as or provides explanation as regards to income and expenditure.
Poverty alleviation- Making poorness, scarcity or lack less severe by the three tiers of government.
 Professional – A person that belongs to or connected with accounting. He is skillful, competent and worthy of the profession (accounting).
Grassroots-   Ordinary people or less privileged ones who need the assistance of the government to come above this level.
Public Accounting – Accounting records prepared on behalf of the state or in the public interest.
Planning – Planning require management to look ahead and to establish objectives. These objectives are desired at maximizing short term profits and market shares.
Control -  Is the process of keeping the firm s activities on track. Here the management accountant determines whether planned goals are being met or if there are deviations from target objectives.