AN EVALUATION OF ACCOUNTING PROCEDURES IN NIGERIAN PUBLIC ENTERPRISES

ABSTRACT
The basic concern of
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.
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.
          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.
In order to ensure the
efficiency of accounting procedures in Nigerian public enterprises the
following should be strictly adhered to:
Ø Staffs
must be motivated.
Ø Qualified
personnel should be employed.
Ø Proper
accounting standard should be adopted.
Ø Effective
administrative control should be put in place.
Ø The
accounting system should comply with statutory and legal requirement of the
country.
Ø Accounting
department should be computerized. 
TABLE
OF CONTENTS
Title                                                                                                 i
Certification                                                                                    iii
Dedication                                                                                      iv
Acknowledgement                                                                           v
Abstract                                                                                         viii
Table of Contents                                                                            x   
CHAPTER
ONE
1.0     Introduction                                                                            1
1.1     Background
to the Study                                                         1
1.2     Statement
of the Problems                                                      3  
1.3     Objectives
of the Study                                                           5
1.4     Significance
of the Study                                                        6
1.5     Research
Questions/ Hypothesis                                    7
1.6     Research
Methodology                                                            8
1.7     Scope
and Limitation of the Study                                          9
1.8     Definition
of Terms                                                              10
1.9     Organization
of the Study                                                     12
End of Chapter
References                                                   16
CHAPTER
TWO
2.0     Literature
Review                                                                     17
2.1     Framework
of Accounting Procedures                                     18
2.2     Evolution
of Governmental Accounting                                   19
2.3     The
Concept of Governmental Accounting                              21
2.4     Objectives
of Governmental Accounting                                  22
2.5     Characteristics
of Government Accounting System                  24
2.6     Parties
interested in Government Accounting Information      27
2.7     Comparison
of Public and Private Sector Organization            28
2.8     Similarities
of the Public and Private Owned Organizations  
30 
2.9     Theoretical
Rules or Principle Guiding the Accounting         
Procedure
in Government’s Unit                                              31
End of chapters
References.                                                     53
CHAPTER
THREE
3.0     Research
Methodology                                                             54
3.1     Research
Focus                                                                        55
3.2     Research
Instruments                                                               56
3.3     Restatement
of Research Questions and Hypothesis       57
3.4     Description
of the Population and Sample of the Study           58
3.5     Sources
of Data Collection                                                       58
3.6     Description
of Questionnaire                                                 59
3.7     Methods
of Data Analysis and Description of
Tools of Analysis                                                                   59
End of Chapter
References                                                    62
CHAPTER
FOUR
4.0     Data
Analysis, Interpretation and Discussion of Findings       63
4.1     Interpretation
of Items                                                           63
4.2     Analysis
of Data                                                                     64
4.3     Analysis
of Tables                                                                 64
4.4     Test
of Hypothesis                                                                 80
End of Chapter
References                                                    87
CHAPTER
FIVE
5.0     Summary,
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
End of chapter
references                                                      97
Bibliography                                                                          98
Appendix                                                                              1 00
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