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THE ROLE OF ACCOUNTING IN THE CONTROL OF PRIVAT AND PUBLIC SECTORS OF THE NIGERIAN ECONOMY

(A CASE STUDY OF UDO DILI UMU IBE COY AND NEPA)

ABSTRACT

In recent times, private and public organizations in Nigeria have been faced with cases of financial crises, which have resulted in most of the organizations going into extension. Those who are able to survive more are in a gunil pace. Obviously, the causes of financial crises in our private and public sectors have been attributed to be unrecognized in nature and total negligence of the roles of accounting in our private and public organizations.

This research work will look the role of accounting in the central of private and public sectors in Nigeria. It will try to analyzed the implication of applying the accounting principles in our private and organizations and then look at how these principles confined the operations of the public and private section of  the organization in Nigeria.

On the cause of writing this project study, extensive efforts will be made to find out some of the problems our factors militating against the appropriate application of accounting principles and which invariably causes managers to neglect the role of accounting in the control of private and public organizations in Nigeria. Consequently, upon this, recommendations will be suggested in how or the steps that will be taken to eradicated this setbacks and deficiency in the systems.

In a bid to achieve a meaningful/research study work this research will review related literature on the role of accounting in the control of private and public sectors in Nigeria oral interview will also be conducted with the managers or heads of some selected private and public organizations in Nigeria.

Other supplementary instruments are data collected from journals, magazines, questionnaire and existing textbooks. All these data collected will be analyzed critically and descriptive with the aid of table in research work.

TABLE OF CONTENT

Title page

Approval

Dedication

Acknowledgement

Abstract

List of tables

CHAPTER ONE

1.1  Introduction

1.2  Short background history of the case study

1.3  Statement of problems

1.4  Research objectives and purpose

1.5  Significance of the study

1.6  Research questions

1.7  Hypothesis

1.8  Scope and limitations of the study

1.9  Definition of term

1.10       Reference

CHAPTER TWO

2.1 Literature review

2.2 Historical development of accounting in Nigeria

2.3 The nature of accounting principles

2.4 Types of accounting principles

2.5 Factors affecting accounting principles

2.6 The role of accounting in the control of public sector

2.6.1 Problems of accounting in the control of public sector in igeria

economy

2.6.2 How accounting is used to control public sector in Nigeria economy

2.7 The role of accounting in the control of private sectors

2.7.1 How accounting is being used in the control of private sector

2.7.2. The roles accounting played in the control of private sector

Reference

CHAPTER THREE

RESEARCH METHODOLOGY AND DESIGN

3.1 Introduction

3.2 Area of study

3.3 Population of the study

3.4 Sample of the study

3.5 Development of research instrument

3.6 Observation

3.7 Mode of data analysis

3.8 Reliability of data

3.9 Research design

3.10 Data collection

3.11 Hypothesis used

3.12 Research questions

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 Introduction

4.2 Data presentation and analysis

4.3 Test technique

4.4 Decision rule

4.5 Testing the hypothesis

4.6 General comments

CHAPTER FIVE

FINDINGS, RECOMMENDATION AND CONCLUSION

5.1 Summary of findings

5.2 Recommendation on findings

5.3 Recommendation for further studies

5.4 Conclusion

5.5 Further suggestions to the studies work

Bibliography

Appendix

SECTION I

1.4 Population size

4.1.2 What are your educational qualification

4.1.3 Did you have prior knowledge of accounting before your employment.

4.1.4 If your response to question 2 is YES how did you acquire your knowledge?

4.1.5 If your response to question 3 is No how did you acquire your knowledge?

4.1.6 Can you fit into and section of the account department of your organization.

SECTION II

4.2.1 Do you agree that accounting affects the economic activities of both private and public sectors in Nigeria?

4.2.2 Do you assess the applicability of accounting in your organization by management?

4.2.3 How often does your organization look into your invoices and sales day book.

4.2.4 Do you carry out auditing and investigation work in your organization?

4.2.5    If your respond to question, 5in YES when is it carried out?

4.2.6    Does your organization comply with the requirements of the accounting standards in preparing financial reports?

4.2.7    Do you agree that the role of accounting has control over public and private sectors in Nigeria?

4.5 Testing the Hypothesis.

NAME        EGBE CHIDIEBERE .N.

REGG NO  AC/H2002 1283

DEPT                   ACCOUNTANCY H.N.D.11

DATE         4TH MARCH 2004.

1.  Auditing as an efficient tool in management of financial institutions in Nigeria (A case study of Diamond Bank Nigeria ltd).

2.  the Role of Accounting in the control of private and public sectors of the Nigeria Economic. (A case study of Udo dili Umu Ibe Company).

3.  A critical appraisal and management of Distress in the Nigerian Banking Industry. (A case study of some commercial Banks).

CHAPTER ONE

INTRODUCTION

In most developing countries Nigeria, government’s participation in economic activity is usually significant. One of the ways through which the government has intervened in the Nigeria economy is through the establishment of public enterprises. Public enterprises are statutory bodies operating services of an economic or social character or both on behalf of the government.

Since the colonial era, especially after independence in 1960, Nigeria public enterprises have witnessed a steady growth until recently. As “Olise (1988: 133) puts it,” Beginning as a twinkle in the period between the era of the second world war and Nigeria attainment of independence, and the creation of public co-operation has risen to flood level since independence and has maintained a steady growth.

The rationales behind the establishment of public enterprises in Nigeria are many. Some of the reasons include:geberating revenue that would add to available national capital for the support of development an welfare programmes, making it impossible for important profitable enterprise to be

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