Thesis Abstract

Abstract
Public relations (PR) expenses are a significant aspect of corporate operations for Nigerian organizations, playing a crucial role in managing the relationship between the organization and its various stakeholders. However, the accounting treatment of PR expenses in corporate organizations in Nigeria has been a subject of debate and inconsistency. This research aims to explore the current practices and challenges faced by Nigerian corporate organizations in accounting for PR expenses. The study employs a mixed-methods approach, combining both quantitative and qualitative data collection methods. Data will be collected through surveys and interviews with finance and PR professionals in Nigerian organizations to gather insights into the accounting practices and challenges related to PR expenses. The quantitative data will be analyzed using statistical techniques to identify trends and patterns, while qualitative data will be thematically analyzed to provide in-depth understanding and explanations. The findings of this research will contribute to the existing body of knowledge by shedding light on the current practices and challenges faced by Nigerian corporate organizations in accounting for PR expenses. The study will also provide practical recommendations for improving the accounting treatment of PR expenses in Nigerian organizations, which can help enhance transparency and accountability in financial reporting. Overall, this research is important as it addresses a gap in the literature regarding the accounting treatment of PR expenses in Nigerian corporate organizations. By providing insights into the current practices and challenges, the study aims to guide organizations in improving their accounting practices related to PR expenses, ultimately leading to better financial reporting and stakeholder communication.

Thesis Overview

INTRODUCTION

1.1 BACKGROUND OF STUDY

Public relation is the art of communication, which is applied to any sort of organization, commercial or public or non commercial sector. That is why it is far bigger than advertising or marketing.

It could also be said that the book of the said whole books of the world religion contain from of public relation, in that ancient scribes were seeking to create an understanding of their faith.

Today at airport’s airlines recognize by their logos and by the dress of their crew and other staff. This is often called corporate identity.

Also, public relation is the practice of planned and sustain effort to establish and maintain good will and mutual understanding further, public relation practices are the art and social science of analysis trends predicting their consequence, counseling organization leaders and implementing planned programme of action which will serve both the organization and public interest. The definition also embraces the public affair and social science aspect of an organization that is, its responsibility to public interest.

1.1 STATEMENT OF PROBLEM

It is noted earlier that essence of public relation in an organization is so efficiency because it make the report and relationship between the employee and to promote the profitability and growth of the organization. But in recent time in Nigeria, some corporation had been so corrupt, ordinarily, public relation can be classified into taxable and non taxable item. It becomes taxable if a corporation makes an expenses in form of welfare or to promote awareness for their company and non taxable if the company has taken bribe when workers are being recruited or employed, this could not be taxed in a country like Nigeria.

This corruption has eaten deep into their scarce resource. This research look at corporate organization Nigeria, to identify the cause of problem as whether the expense on public relation are taken or not. This study becomes more important at this time of economic recession and since it is the