Thesis Abstract

Abstract
The effective control of public expenditure is crucial for the proper functioning of any government, particularly in developing countries like Nigeria. This research aims to explore the role of accounting in the control of public expenditure in Nigeria. The study will investigate how accounting practices and systems can help in monitoring, evaluating, and regulating the government's spending activities to ensure transparency, accountability, and efficiency in the use of public funds. Through a comprehensive literature review, this research will examine the theoretical foundations of public expenditure control and the significance of accounting techniques in this process. It will also analyze the current accounting practices and systems in place in Nigeria and evaluate their effectiveness in controlling public expenditure. The research will employ a mixed-method approach, combining both qualitative and quantitative methods. Qualitative data will be collected through interviews and focus group discussions with key stakeholders in the public financial management sector in Nigeria. Quantitative data, on the other hand, will be gathered through surveys and analysis of financial reports and records. The findings of this study are expected to provide valuable insights into the role of accounting in enhancing the control of public expenditure in Nigeria. By identifying the strengths and weaknesses of existing accounting practices, the research will offer recommendations for improving the effectiveness of public expenditure control mechanisms in the country. Overall, this research seeks to contribute to the existing body of knowledge on public financial management in developing countries and provide practical recommendations for policymakers, government agencies, and other stakeholders involved in the management of public funds. By enhancing the transparency and accountability of public expenditure through improved accounting practices, Nigeria can strengthen its governance systems, promote economic development, and ensure the efficient allocation of resources for the benefit of its citizens.

Thesis Overview