THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGERIA)

 

Table Of Contents


Chapter ONE

INTRODUCTION

  • 1.1Introduction
  • 1.2Background of study
  • 1.3Problem Statement
  • 1.4Objective of study
  • 1.5Limitation of study
  • 1.6Scope of study
  • 1.7Significance of study
  • 1.8Structure of the research
  • 1.9Definition of terms

Chapter TWO

LITERATURE REVIEW

  • 2.1Evolution of Accounting in Public Expenditure Control
  • 2.2Theoretical Framework in Public Expenditure Control
  • 2.3Role of Accounting in Public Expenditure Control
  • 2.4Challenges in Accounting for Public Expenditure Control
  • 2.5International Practices in Public Expenditure Control
  • 2.6Technological Advancements in Accounting for Public Expenditure Control
  • 2.7Regulatory Frameworks in Public Expenditure Control
  • 2.8Accountability and Transparency in Public Expenditure Control
  • 2.9Financial Reporting in Public Expenditure Control
  • 2.10Auditing in Public Expenditure Control

Chapter THREE

RESEARCH METHODOLOGY

  • 3.1Research Design and Methodology
  • 3.2Sampling Techniques
  • 3.3Data Collection Methods
  • 3.4Data Analysis Tools
  • 3.5Questionnaire Design and Administration
  • 3.6Interview Process
  • 3.7Ethical Considerations
  • 3.8Limitations of Research Methodology

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

  • 4.1Data Analysis and Interpretation
  • 4.2Comparative Analysis of Findings
  • 4.3Trends in Public Expenditure Control
  • 4.4Impact of Accounting Practices
  • 4.5Recommendations for Improvement
  • 4.6Implications for Policy and Practice
  • 4.7Case Studies in Public Expenditure Control
  • 4.8Future Research Directions

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

  • 5.1Summary of Findings
  • 5.2Conclusions
  • 5.3Recommendations
  • 5.4Contributions to Knowledge
  • 5.5Implications for Stakeholders
  • 5.6Reflections on the Research Process
  • 5.7Areas for Further Research
  • 5.8Conclusion

Project Abstract

<p> </p><p>This research work is titled “The role of Accounting in the control of public expenditure” the incessant incident of budget deficit, misappropriation and embezzlement of project fund due to lack of good accounting system constitute the problems that necessitated this research. The main objectives are To ascertain whether adequate budgeting can regulate public expenditure, to ascertain whether a good accounting system can ensure transparency and accounting in execution in public expenditure and evaluate standard of costing impact on the control of public expenditure. Data for this work was obtained using questionnaire. The z test formular was used to test the hypotheses, the sample size is (50) fifty, this actual sample size was used because the size was not large. Some of the findings were that public revenue and expenditure constitute an integral aspect of government budget and that the execution of public project by government entails incurring public expenditure. Recommendations made were that Adequate government budget can regulate public expenditure, and an efficient and effective accounting system can ensure transparency and accountability during public expenditure &nbsp; execution. Recommendations proffered were government should seek for the services of professional accountant during budget preparation. Government and other public institution should instil good accounting and internal control system to check embezzlement of project funds.<br></p> <br><p></p>

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