ABSTRACT
The basic concern of
this study is the evaluation of accounting procedures in Nigerian public
enterprise.
this study is the evaluation of accounting procedures in Nigerian public
enterprise.
Nigeria
public enterprises are characterized with embezzlement, fraud,
misappropriation, theft, negligence and non-observance of the existing polices.
These were deemed to have been possible because they were there were no
adequate and efficient accounting systems and procedures and were found, they
were either not properly adherent or weak and effective.
public enterprises are characterized with embezzlement, fraud,
misappropriation, theft, negligence and non-observance of the existing polices.
These were deemed to have been possible because they were there were no
adequate and efficient accounting systems and procedures and were found, they
were either not properly adherent or weak and effective.
Data were obtained
using the primary and secondary methods of data collection. Primary data were
collected through personal interviews with the accounting officers of the
corporation through open-ended questionnaires while secondary source data were
collected through journals and the observation of prepared annual reports of
the corporation. The data collected were analyzed using percentages and
chi-square.
using the primary and secondary methods of data collection. Primary data were
collected through personal interviews with the accounting officers of the
corporation through open-ended questionnaires while secondary source data were
collected through journals and the observation of prepared annual reports of
the corporation. The data collected were analyzed using percentages and
chi-square.
The analysis of data revealed that
accounting procedures employed by the corporation were observed to a large
extent, that corporations have complied with almost all the principles
governing governmental agencies. It can also be deduced that non-conformity
with theoretical principles governing governmental agencies is not a problem
faced by corporations.
accounting procedures employed by the corporation were observed to a large
extent, that corporations have complied with almost all the principles
governing governmental agencies. It can also be deduced that non-conformity
with theoretical principles governing governmental agencies is not a problem
faced by corporations.
In order to ensure the
efficiency of accounting procedures in Nigerian public enterprises the
following should be strictly adhered to:
efficiency of accounting procedures in Nigerian public enterprises the
following should be strictly adhered to:
Ø Staffs
must be motivated.
must be motivated.
Ø Qualified
personnel should be employed.
personnel should be employed.
Ø Proper
accounting standard should be adopted.
accounting standard should be adopted.
Ø Effective
administrative control should be put in place.
administrative control should be put in place.
Ø The
accounting system should comply with statutory and legal requirement of the
country.
accounting system should comply with statutory and legal requirement of the
country.
Ø Accounting
department should be computerized.
department should be computerized.
TABLE
OF CONTENTS
OF CONTENTS
Title i
Certification iii
Dedication iv
Acknowledgement v
Abstract viii
Table of Contents x
CHAPTER
ONE
ONE
1.0 Introduction 1
1.1 Background
to the Study 1
to the Study 1
1.2 Statement
of the Problems 3
of the Problems 3
1.3 Objectives
of the Study 5
of the Study 5
1.4 Significance
of the Study 6
of the Study 6
1.5 Research
Questions/ Hypothesis 7
Questions/ Hypothesis 7
1.6 Research
Methodology 8
Methodology 8
1.7 Scope
and Limitation of the Study 9
and Limitation of the Study 9
1.8 Definition
of Terms 10
of Terms 10
1.9 Organization
of the Study 12
of the Study 12
End of Chapter
References 16
References 16
CHAPTER
TWO
TWO
2.0 Literature
Review 17
Review 17
2.1 Framework
of Accounting Procedures 18
of Accounting Procedures 18
2.2 Evolution
of Governmental Accounting 19
of Governmental Accounting 19
2.3 The
Concept of Governmental Accounting 21
Concept of Governmental Accounting 21
2.4 Objectives
of Governmental Accounting 22
of Governmental Accounting 22
2.5 Characteristics
of Government Accounting System 24
of Government Accounting System 24
2.6 Parties
interested in Government Accounting Information 27
interested in Government Accounting Information 27
2.7 Comparison
of Public and Private Sector Organization 28
of Public and Private Sector Organization 28
2.8 Similarities
of the Public and Private Owned Organizations
30
of the Public and Private Owned Organizations
30
2.9 Theoretical
Rules or Principle Guiding the Accounting
Rules or Principle Guiding the Accounting
Procedure
in Government’s Unit 31
in Government’s Unit 31
End of chapters
References. 53
References. 53
CHAPTER
THREE
THREE
3.0 Research
Methodology 54
Methodology 54
3.1 Research
Focus 55
Focus 55
3.2 Research
Instruments 56
Instruments 56
3.3 Restatement
of Research Questions and Hypothesis 57
of Research Questions and Hypothesis 57
3.4 Description
of the Population and Sample of the Study 58
of the Population and Sample of the Study 58
3.5 Sources
of Data Collection 58
of Data Collection 58
3.6 Description
of Questionnaire 59
of Questionnaire 59
3.7 Methods
of Data Analysis and Description of
of Data Analysis and Description of
Tools of Analysis 59
End of Chapter
References 62
References 62
CHAPTER
FOUR
FOUR
4.0 Data
Analysis, Interpretation and Discussion of Findings 63
Analysis, Interpretation and Discussion of Findings 63
4.1 Interpretation
of Items 63
of Items 63
4.2 Analysis
of Data 64
of Data 64
4.3 Analysis
of Tables 64
of Tables 64
4.4 Test
of Hypothesis 80
of Hypothesis 80
End of Chapter
References 87
References 87
CHAPTER
FIVE
FIVE
5.0 Summary,
Conclusion, Recommendation and
Conclusion, Recommendation and
Suggestions for Further Studies 88
5.1 Summary 88
5.2 Conclusion 92
5.3 Recommendations 93
5.4 Suggestions
for Further Studies 95
for Further Studies 95
End of chapter
references 97
references 97
Bibliography 98
Appendix 100
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