ABSTRACT
This project work examines the role of accounting records in proper management of the public sector in the federal parostatals (Federal Ministry of Environment as the case study). There has been significant attempt by the researcher to examine whether the role of accounting records as should be kept is being adopted by the ministry. The problems facing the good accountability in the sector was identity and solution has been provided to enhance the system of accountability in the federal parastatals. To accomplish the aim of this project work, some related literatures were reviewed and duly acknowledged in the appropriate reference sections. Two hypotheses were formulated and thereafter tested using chi-square. The data used were from both primary and secondary sources. Based on the data collected and analysis some findings were made which proceeded to conclusion and some recommendation. It has been generally concluded that there is no good internal control system and technological facilities, which if quickly restored will improve the role of accounting record in the public sector and nation at large.
TABLE OF CONTENTS
Title page = = = = = = = = = i
Approval page = = = = = = = = ii
Dedication = = = = = = = = iii
Acknowledgement = = = = = = = iv
Abstract = = = = = = = = = v
Table of content = = = = = = = vi
CHAPTER ONE
1.0 Introduction = = = = = = = 1
1.1 Background of the study = = = = = 1
1.2 Statement of the problem = = = = = 3
1.3 Objective of the study = = = = = 4
1.4 Research questions = = = = = = 5
1.5 Hypotheses = = = = = = = 5
1.6 Significance of the study = = = = = 6
1.7 Scope of the study = = = = = = 7
1.8 Limitation of the study = = = = = 7
1.9 Definition of terms = = = = = 8
References = = = = = = = 12
CHAPTER TWO
2.0 Literature Review = = = = = = 13
2.1 Theoretical Review of Related Literature = = 13
2.1.1 History of Accounting = = = = = 14
2.1.2 The structure of Accounting Theory = = = 15
2.1.3 Objective of Accounting = = = = = 16
2.1.4 What is Public Sector Accounting = = = 17
2.1.5 Purpose of Government Accounting = = = 18
2.1.6 Basis of Government Accounting = = = 19
2.1.7 What is Financial Reporting = = = = 20
2.1.8 Objective of Financial Reporting = = = 21
2.1.9 Components of Financial Reporting in Public Sector. 22
2.2 Empirical Review of Related Literature = = 23
2.2.1 Internal Control System for Effective Operation
in Public Sector. = = = = = = 23
2.2.2 Standardization of the Accounts of Federal and
Local Government. = = = = = = 25
2.2.3 Significance of Financial Reporting in the
Public Sector. = = = = = = = 26
References = = = = = = = 28
CHAPTER THREE
3.0 Research Design and Methodology = = = 29
3.1 Research Design = = = = = = 29
3.2 Area of Study = = = = = == = 29
3.3 Population of Study = = = = = = 29
3.4 Sources of Data = = = = = = 29
3.5 Sampling Method = = = = = = 30
3.6 Research Instruments = = = = = 30
3.7 Validity and Reliability of Research Instruments 31
3.8 Method of Investigation = = = = = 31
References = = = = = = = 32
CHAPTER FOUR
4.0 Presentation and Analysis of Data = = = 33
4.1 Presentation and Analysis of Result = = = 33
4.2 Test of Hypotheses = = = = = = 45
CHAPTER FIVE
5.0 Summary of Findings, Conclusion and
Recommendations = = = = = = 52
5.1 Summary Findings = = = = = = 52
5.2 Conclusion = = = = = = = 53
5.3 Recommendation = = = = = = 54
References = = = = = = = 56
Bibliography = = = = = = = 57
Appendix I = = = = = = = 58
Appendix II = = = = = = = 59
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CITE THIS WORK
(2014, 12). The Role Of Accounting Records In Proper Management Of The Public Sector. ( A Case Study Of The Federal Ministry Of Environment)... ProjectStoc.com. Retrieved 12, 2014, from https://projectstoc.com/read/5933/the-role-of-accounting-records-in-proper-management-of-the-public-sector-a-case-study-of-the-federal-ministry-of-environment-7878
"The Role Of Accounting Records In Proper Management Of The Public Sector. ( A Case Study Of The Federal Ministry Of Environment).." ProjectStoc.com. 12 2014. 2014. 12 2014 <https://projectstoc.com/read/5933/the-role-of-accounting-records-in-proper-management-of-the-public-sector-a-case-study-of-the-federal-ministry-of-environment-7878>.
"The Role Of Accounting Records In Proper Management Of The Public Sector. ( A Case Study Of The Federal Ministry Of Environment)..." ProjectStoc.com. ProjectStoc.com, 12 2014. Web. 12 2014. <https://projectstoc.com/read/5933/the-role-of-accounting-records-in-proper-management-of-the-public-sector-a-case-study-of-the-federal-ministry-of-environment-7878>.
"The Role Of Accounting Records In Proper Management Of The Public Sector. ( A Case Study Of The Federal Ministry Of Environment)..." ProjectStoc.com. 12, 2014. Accessed 12, 2014. https://projectstoc.com/read/5933/the-role-of-accounting-records-in-proper-management-of-the-public-sector-a-case-study-of-the-federal-ministry-of-environment-7878.
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