Accounting In Nigeria Public Sector Problems And Prospects

For the successful accomplishment of this research on accounting in the Nigeria public sector, problems and prospect, research questions were formulated and a questionnaire comprising statement s drawn from the research questions was prepared as well. At the end of the data analysis, the study revealed the following problems besetting the public sector. 

i.incompetence among successful personnel. 

ii.Appointments of unqualified accountants as accounts supervisors.  

iii.Negative attitude of most accounting staff towards accountability resulting to inadequate keeping of records. 

iv.Weakness of the newly introduced self accounting system now used as an avenue for self enrichment by the practitioners of government accounting. 

v.Inadequate development and training of government accounting personnel resulting to lack of proficiency and dart of experience in the rudimentary principles of government accounting. 

vi.Delay in the presentation and preparation of annual financial statements. 

 In order to eliminate/minimize the effects of the above problems the researcher made various recommendations and remedies which, if fully implemented, will enhance government accountability systems and records, and also stimulate enviable financial reporting system. 

Title page

Approval page

Dedication

Abstract

Acknowledgement

Table of content

CHAPTER ONE

Introduction

1.1 Background of study

1.2 Statement of problem

1.3 Objectives of study

1.4 Purpose of study

1.5 Hypothesis

1.6 Significance of the study

1.7 Scope and limitations of the study

1.8 Definition of terms.

CHAPTER TWO 

Literature review

2.1 Who is an accountant

2.2 Accounting defined

2.3 Book-keeping and accounting differentiated

2.4 Objectives of accounting in the public sector

2.5 The scope of public sector accounting

2.6 Some identified problems of the Nigeria public sector accounting.  

CHAPTER THREE 

Summary, Conclusion and Recommendation

3.1 Summary

3.2 Conclusion

3.3 Recommendation

Bibliography