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Title page- – — – – – – – – i Approval page- – – – – – – – – ii Certification- – &nb

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THE ROLE OF ACCOUNTING IN THE CONTROL OF PRIVATE AND PUBLIC SECTORS OF THE NIGERIA ECONOMY(A CASE STUDY OF CHIDEX GROUP OF COMPANIES AND POWER HOLDING NIGERIA LTD)

THE ROLE OF ACCOUNTING IN THE CONTROL OF PRIVATE AND PUBLIC SECTORS OF THE NIGERIA ECONOMY(A CASE STUDY OF CHIDEX GROUP OF COMPANIES AND POWER HOLDING NIGERIA LTD)

Title page-     –     —   –     –     –     –     –     –     iApproval page-       –     –     –     –     –     –     –     –     iiCertification-   –     –     –     –     –     –     –     –     iiiDedication-     –     –     –     –     –     –     –     –     ivAcknowledgement- –     –     –     –     –     –     –     vAbstract- –     –     –     –     –     –     –     –     –     viTable of content-   –     –     –     –     –     –     –     viiCHAPTER ONE<ol><li>
1.1    Introduction- –     –     –     –     –     –     1    </li></ol>
1.2Short Background history of the case study-   7
1.3Statement of the problem- –     –     –     –     11
1.4Research Objective and purpose-     –     –     –     12
1.5Significance of the study – –     –     –     –     12
1.6Research questions – –     –     –           –     14
1.7Statement of Hypothesis- –     –     –     –     151.8 Scope and Limitation of the study-     –     –     16
1.9Definition of terms-   –     –     –     –     –     16CHAPTER TWO<ul><li>Literature Review- –     –     –     –     –     –     18<ul><li>Historical development of account in Nigeria-       –     25</li></ul><ul><li>The nature of accounting principles-     –     –     28</li></ul><ul><li>Types of accounting principles–   –     –     –     31</li></ul><ul><li>Factors affecting accounting principles- –     –     36</li></ul><ul><li>The role of accounting in the control of public sector-38    <ul><li>Problems of accounting in the control of public sector in Nigeria-   –   –     –     –     –     –     –     41</li></ul><ul><li>How accounting is used to control public sector in Nigeria economy-   –     –     –     –     –     –     43</li></ul></li></ul><ul><li>The role of accounting in the control of public sector44<ul><li>How accounting been used in the control</li></ul></li></ul></li></ul>of private sector-   –     –     –     –     –     45<ul><li>The role that accounting played in the control of private sector-     –   –     –     –     –     –     48</li></ul>CHAPTER THREE<ul><li>Research methodology and design-     –     –     –     50<ul><li>Introduction- –     –     –     –     –     –     –     50</li></ul><ul><li>Research methodology – –           —           –     50</li></ul><ul><li>Research design-   –     –     –     –     –     –     51</li></ul><ul><li>Population sampling –   –     —   –     –     –     52</li></ul><ul><li>Reliability of data- –     –     –     –     –     –     52</li></ul><ul><li>Sampling technique-     –     –     –     –     –     53</li></ul><ul><li>Development –       –     –     –     –     –     –     –     54</li></ul><ul><li>Observation-   –     –     –     –     –     –     –     55  </li></ul><ul><li>Data analysis- –     –     –     –     –     –     –     56</li></ul><ul><li>Data collection-     –     –     –     –     –     –     56</li></ul></li></ul>CHAPTER FOUR
4.0Data presentation and analysis–   –     –     –      58
4.1Introduction- –     –     –     –     –     –     –     58
4.2Data presentation and analysis –   –     –     –     59
4.3Test techniques-     –     –     –     –     –     –     72
4.4Decision rule- –     –     –     –     –     –     –     72
4.5Testing the hypothesis– –     –     –     –     –     73
4.6General comment- –     –     –     –     –     –     80CHAPTER FIVE
5.0FINDINGS RECOMMENDATION AND CONCLUSION- 82<ul><li>Summary of findings – –     –     –     –     –     82<ul><li>Recommendations on finding –   –     –     –     85  </li></ul><ul><li>Recommendations for further studies-     –     –     87</li></ul><ul><li>Conclusion – –     –     –     –     –     –     –     88</li></ul><ul><li>Further suggestion to the studies work-     –     91</li></ul></li></ul>Bibliography – –     —   –     –     –     –     –     92Appendix-       –     –     —   –     –     –     –     –     94

Project Abstract

In recent times, private and public organizations, in Nigeria have been faced with cases of financial crisis, which have resulted in most of the organization going into extension. Those who are able to survive more are in gunil pace. Obviously, the causes of financial crisis in our private and public sector have been attributed to be unrecognized in nature and total negligence of the role 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 analyzes the implication of applying the accounting principles in our private and public organizations and then look at how these principles confirmed the operation of the private and public sectors of the organization in Nigeria.

Project Overview

1.1 INTRODUCTIONIn most developing countries Nigeria, government participation in economic activity is usually significant. One of the way through which the Nigeria economy grows 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 colonial era. Especially after independence in 1960, Nigeria public enterprises have witnessed a steady growth until recently. As “o lies (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 revel since independence and has maintained a steady growth.The rationales behind the establishment of public enterprises in Nigeria are many. Some to the reason include: generating revenue that would add to available national capital for the support of development on welfare programmes, making it impossible for important profitable enterprise to be controlled by a few individuals or group, organizing certain critical activities for national survival and economic stability and providing employment opportunities (Ademotecum 1983)      However after a long period of growing starts intervention in the Nigeria economy through public enterprises, the mid 1980’s. onward has sometimes and put policy. This has been brought by the persistent has been running over the years. Consequently, there has been a willingness to look at the alternative policy strategies for the achievement of economic developments. As the fore front of the seaStrategies in the minimization of the state in the economic including privation of public enterprises.In Nigeria public enterprises are engaged in a whole spectrum of economic activities including agriculture mining, constriction, manufacturing, commerce and other services. The classifications of public enterprises in Nigeria have been made according to a variety of criteria and by different authority. The public service review commission (1975:101) classified.  Public sector into:<ol><li>public utilities</li><li>Regulatory or service body</li><li>Financial institution</li><li>Commercial and industrial enterprises being a mixed economy, individuals also own and operate enterprises. A firm is classified a private enterprises when it is founded and managed by an individual and or a group of individuals. The firms are operated within the local government.</li></ol>The rational for the establishment of private enterprise are numerous just like the establishment of public enterprise. They include among others, provision of employment opportunities, generating in come for the owners of the enterprises government is also interested in profit performance of the enterprises which determines the fax liability of the firm moreover the generate public are concerned with the sense of social responsibility which the business exhibits to the environment in which it is located and its within ness to contribute to the upliftment of the environment.

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THE ROLE OF ACCOUNTING IN THE CONTROL OF PRIVATE AND PUBLIC SECTORS OF THE NIGERIA ECONOMY(A CASE STUDY OF CHIDEX GROUP OF COMPANIES AND POWER HOLDING NIGERIA LTD)

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