The role of accounting in the control of public expenditures in nigeria

 

Table Of Contents


  • <p> </p><p>Title page i<br>Approval page ii<br>Dedication iii<br>Acknowledgement IV<br>Proposal VI<br>Table of content vii</p><p>

Chapter ONE

INTRODUCTION

  • </p><p><strong><em>INTRODUCTION</em></strong><br>
  • 1.1Background of the study 1<br>
  • 1.2Statement of problem 5<br>
  • 1.3Purpose of study 5<br>
  • 1.4Significance of the study 6<br>
  • 1.5Research questions 7<br>
  • 1.6Research hypothesis 7<br>
  • 1.7Scope and limitation of the study 8<br>
  • 1.8Definitions of terms 9<br>References 10</p><p>

Chapter TWO

LITERATURE REVIEW

  • </p><p>
  • 2.1Review of related literature 11<br>
  • 2.2Historical development of CBN<br>(A public company) 14<br>2.
  • 2.1Ownership and control of CBN 17<br>2.
  • 2.2Organization 19<br>
  • 2.3Nature of accounting principles 23<br>
  • 2.4Types of accounting principles 24<br>2.
  • 4.1Factors affecting accounting principles 29<br>
  • 2.5Budgeting and budgetary control 30<br>
  • 2.6Standard costing of a tool of control 32<br>
  • 2.7Role of accounting in public expenditure 37<br>
  • 2.8Summary 38<br>References 39</p><p>

Chapter THREE

RESEARCH METHODOLOGY

  • </p><p>
  • 3.1Research methodology 40<br>
  • 3.2Research design 40<br>
  • 3.3Determination of sample size 40<br>
  • 3.4Area of study 41<br>
  • 3.5Population of study 41<br>
  • 3.6Sample of study 41<br>
  • 3.7Method of investigation 42<br>
  • 3.8Method of data analysis 42<br>3.8.1sources of primary data 42<br>3.
  • 8.2Source of secondary data 43<br>
  • 3.9Development of research instrument 43</p><p>

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

  • </p><p>
  • 4.1Introductions 44<br>
  • 4.2Presentations of data 44<br>
  • 4.3Test of hypothesis and interpretation of result 54<br>4.
  • 3.1Testing the first hypothesis 55</p><p>

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

  • </p><p>
  • 5.1Summary of findings 60<br>
  • 5.2Conclusion 61<br>
  • 5.3Recommendation 62<br>
  • 5.4Recommendation for further 63<br>Appendix 1 64<br>Questionnaire 65<br>Bibliography 68</p> <br><p></p>

Project Abstract

<p> This research examines <em><strong>the role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. </strong></em>The researcher adopted descriptive survey design. The population of the study is the combination of internal audit department staff and accounting department staff making it a total of 41. The research used both primary and secondary source of data. In view of this, three research questions were formulated to generate expected answers. Literal works were reviewed for proper understanding and guidance. Questionnaires, personal interview and observation were used for collect of primary data. Secondary source of data were collect from text books, periodical, articles and journals. Tables and simple percentage were used for data analysis, hypothesis were tested using chi-square statistics. Based on the findings, the researcher found out that few of the staff were not following due accounting principles thereby causing inadequate and improper pursuit of the accounting records Omission of certain book-keeping records, improper audit. The staff and management of central bank of Nigeria has now adopted accounting standard, and the balance of power on NASC, financial analyst government agencies and others. Finally the researcher proffered among other use of accounting principle and standard in the company. <br></p>

Project Overview

<p> <strong><em>INTRODUCTION</em></strong><br><strong><em>1.1 BACKGROUND OF THE STUDY</em></strong><br>In most developing countries including Nigerian government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating service of an economic or social character on behalf of the government.<br>Since the colonial era, especially after independence 1960, Nigerian public enterprises have witnessed a steady growth unit recently. Its Olisa (1988-133) pet it. Beginning as a trickle in the period between this era of the second world war and Nigeria risen to flood level since independence the establishment of public enterprise in Nigeria are many add to available rational capital for the support of development and welfare programme <br></p>

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