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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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