ABSTRACT
In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well from the following problems are be setting public sector. Appointment of unqualified accountants to act as account supervisor, negative attitude of most accountants to wards account ability resulting to inadequate keeping of financial and accounting records are stipulated by the financial regulations and treasuring circulars.
Accounting in the Nigeria public sector, problem and prospects is the project topic and a case study of selected government establishment in Okpe local government Area of Delta state, the research involve five (5) chapters.
In chapter, it entails the introduction/ background of study, statement of problem, purpose of the study, significance of study, scope and limitation of the study and research question.
Chapter two involved the literature review, who is an accountant, accountant is defined, book-keeping and account differentiated, government accounting defined, objectives of accounting in the public sector, legal basis, the nature of Nigeria public sector accounting government and some identified problems of the Nigeria public sector accounting.
Chapter four, involved data analysis, data presentation of demographic characteristics, assessment of accounting system of the public sector, testing of research questions and major findings.
Chapter five, involved the summary, recommendation and conclusion more so suggestion for the area of further research.
The research various recommendation as remedies if fully implemented, will enhance government accounting system and records and ensure prudence in the conduct of government financial transaction.
TABLE OF CONTENTS
Title page ii
Approve page iii
Dedication iv
Acknowledgementv
Abstract vii
Proposal pageix
Table of contentxi
CHAPTER ONE
1.1Introduction/Background of Study 1
1.2Statement of Problem 3
1.3Purpose of Study5
1.4Significance of Study6
1.5Scope and Limitation of Study 7
1.6Research Question8
CHAPTER TWO
2.0Literature Review 9
2.1Who is an Accountant? 9
2.2Accounting Defined 9
2.3Books-Keeping and Account Differentiated 12
2.4Government Accounting Defined13
2.5Objective of Accounting in the Public Sector14
2.6Legal Basis 17
2.7The Nature of Nigerian Public Sector Accounting 19
2.8The Scope of Public Sector Accounting 22
2.9Government and Commercial Accounting Compared 26
2.10Some Identified Problem of the Nigeria
Public Sector Accounting 29
CHAPTER THREE
3.0Research Methodology 35
3.1Study/ Research Design35
3.2Population of Study 35
3.3Sample Size36
3.4Method of Date Collection 36
CHAPTER FOUR
4.1Data analysis40
4.2Data presentation41
4.3Interpretation of Demographic characteristics42
4.4Assessment of the Accounting System of the Public Sector 43
4.5Testing of Research Question 44
4.6Major Findings61
CHAPTER FIVE
5.0Summary, Recommendation and Conclusion63
5.1Summary 63
5.2Conclusion 65
5.3Recommendation66
5.4Suggestion for Area of Further Research 67
Bibliography68
Appendix 70