THE IMPACT OF PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY,PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICES A CASE STUDY OF THE FEDERAL MINISTRY OF EDUCATION ABSTRACT The central idea of this study was to find out the impact of public accountants (including bursars of unity schools) in the implementation of accountability, probity and transparency in the federal civil service, using the federal ministry of education Abuja as a case study. In the literature review, a lot of government publications and other related materials were consulted. This review was able to define who a public accountant is as well as their role and problems. A public accountant is a person or employee in the public sector who works in the accounts division of any government organization which covers ministry and extra-ministerial department including parastatals at both state and federal levels. Decree No. 43 of 1988 on professionalism further divided public accountants into three categories:- i) The non-professional cadres covers account officers who rose through the ranks from GL04 to GL14 as their peak; ii) The professional cadre’s covers account officers who pass through the four walls of tertiary institutions and who read accounts related courses. Their grade covers GL08. iii) Other super professional cadre includes the professors of accountancy in the universities who is trained in the field.
TABLE OF CONTENT
Title page i
Approval page ii
Abstract iii
Dedication vi
Acknowledgement vii
Table of content viii
CHAPTER ONE
Introduction
1.1 Background of the study 1
1.2 Statement of problem 2
1.3 Objectives of the study 4
1.4 Significance of the study 4
1.5 Hypothesis 6
1.6 Scope and limitations of the study 7
References 9
CHAPTER TWO
2.1 Literature review 11
2.2 Introduction of accounting 16
2.3 Meaning of Accountability, Transparency & Probity18
2.4 Importance of Govt. Accounting to the economy 20
2.5 Problems of Accounting in Nigeria 30
CHAPTER THREE
3.0 Research Design & Methodology 38
CHAPTER FOUR
4.0 Presentation, Analysis & Interpretation of Data 53
CHAPTER FIVE
5.0 Finding, Conclusion & Recommendation 64
5.1 Finding 64
5.2 Conclusion 65
5.3 Recommendation 66
Bibliography 69
Appendix I 72
Appendix II 73 |
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