Download Tag: ACCOUNTABILITY


THE IMPACT OF PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICES

CHAPTER ONE INTRODUCTION Background of the Study: Corruption and looting of public treasury was a major problem in the public sector accounting. Report from office of statistics Lagos show that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, half-yearly and yearly basis as appropriate. This was evidenced by Chief Olusegun Obasanjo during his first maiden address to the nation immediately he ...

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ACCOUNTABILITY: IT’S DILEMMA IN PUBLIC SECTOR REPORTING

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY At, the onset of the oil boom in the 1970’s, many were convinced that the era of scarcity has given way to abundant resources. A major problem was how to plan for the societies to be confronted with the vast increases in material wealth and leisure. The national priorities shifted rapidly as Nigerians embrace the increased material wealth with poor planning and ...

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ACCOUNTABILITY IN PUBLIC SECTOR

CHAPTER ONE 1.0  INTRODUCTION/ BACKGROUND OF THE STUDY 1.1     THE NEED FOR ACCOUNTABILITY IN PUBLIC SECTOR At, the onset of the oil boom in the 1970’s, many were convinced that the era of scarcity has given way to abundant resources. A major problem was how to plan for the societies to be confronted with the vast increases in material wealth and leisure. The national priorities shifted rapidly as Nigerians embrace the ...

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EFFECTIVE INTERVAL CONTROL MEASURES AS TOOLS FOR TRANSPARENCY, PROBITY AND ACCOUNTABILITY IN THE MANAGEMENT OF PUBLIC RESOURCES

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The need for effective internal control measures as tools for transparency, probity and accountability in the management of public resources cannot be over emphasized. This starts from the fact that right from the creation of the world, means in-seniority cannot be compromised. As a result of that, there is need to make rules or laws guiding financial management or internal control for proper ...

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AUDITING AS AN AID TO ACCOUNTABILITY ON THE PUBLIC SECTOR

ABSTRACT Nowadays, we are faced with the problem of poor management of funds and embezzlement of funds by officers in the public sectors of the country. The topic “auditing as an aid to accountability” was deliberately chosen by the researcher to address the problem of embezzlement and misappropriation of public fund. This research is directed towards finding the reliability of auditing as an aid to accountability. Chapter one serves as ...

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AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY

ABSTRACT This piece “Auditing as an instrument for ensuring accountability is carried out to explore the roles of auditing in Premier Breweries Ltd, Onitsha. It intends to identify and evaluate the roles of auditing as an instrument to ensure accountability in Premier Breweries and the likes in general. To do this, the researcher took necessary steps in ascertaining those factors that militate against the roles of auditing in this company. ...

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THE AUDIT DEPARTMENT AND ACCOUNTABILITY IN THE MINISTRY OF FINANCE

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF STUDY In the past, when audit or auditing is not well known, many account used the opportunity to look public companies because there was no one to examine and give evidence to what they have done, but this has changed since everybody has know known the importance of audit department. So this chapter examines the regulatory framework for enforcing accountability in the ministry ...

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ACCOUNTABILITY AND BUDGET IMPLEMENTATION IN NIGERIA

ABSTRACT As a result of rapid increase in the socio-economic problem of this nation and also millions of naira wasted at project sites and the collapse of our economic sector , the writer decided to survey the avenues in which these wasted funds could be curtailed and our economic problems ameliorated. It was assumed that most of this problem arose as a result of poor budgetary and economic policies implementation ...

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ACCOUNTABILITY IN PUBLIC SECTOR: A PRECONDITION FOR ECONOMIC GROWTH AND DEVELOPMENT

PROPOSAL The object of this study is to find out how relevant accountability is to our nation Nigeria. Accountability in public administration refers to produce in financial and material management of scare resources for the general welfare of the citizens. However; lack of accountability and improper accounting by our public officers has presented a big blow to the economy. In this work, much emphasis will be laid on the need ...

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THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN THE PUBLIC SECTOR OF NIGERIA

ABSTRACTS ACCOUNTABILITY AS A TOOL FOR PROGRESS Accountability has today become a very popular concept in our political and administrative vocabulary. Accountability has been defined according to Woods, and Alan (1996) as the rendering of returns on stewardship relating to the management of funds and other assets of which individuals or institution have been custodian. In the public sector, accountability entails among other things the making of returns of revenue ...

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BUDGETING AND BUDGETARY CONTROL AS TOOLS FOR ACCOUNTABILITY IN GOVERNMENT PARASTATALS

ABSTRACT This research work was focused on investigation on the use of budgeting and budgetary control as tools for accountability in government parastatals. Budgetary control is a quantitative expression of plane of action prepare in advance of period to which it relate. The organization is face with the problem of lack of budgeting while planning and controlling their activities. The objective of the study is to determine if budgeting and budgetary ...

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EFFECTIVE INTERVAL CONTROLS MEASURES AS TOOLS FOR TRANPARENCY, PROBITY AND ACCOUNTABILITY IN THE MANAGEMENT OF PUBLIC RESOURCES

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The need for effective internal control measures as tools for transparency, probity and accountability in the management of public resources cannot be over emphasized. This starts from the fact that right from the creation of the world, means in-seniority cannot be compromised. As a result of that, there is need to make rules or laws guiding financial management or internal control for proper ...

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AUDITING AS AN INSTRUMENT TO DISCLOSE ACCOUNTABILITY IN GOVERNMENT OWNED ESTABLISHMENT

CHAPTER ONE INTRODUCTION 1.1 AN OVERVIEW:  ACCOUNTABILITY This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditing plays any significant role towards ensuring proper accountability and judicious use of fund set aside for various purposes and corporate objectives. Some programmers and activities ...

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A STUDY OF THE ACCOUNTABILITY AND BUDGET IMPLEMENTATION IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The primary aim of any business organization whether government or privately owned is to achieve success in its set objectives. Such profit may be to maximize profits or render services and success in these areas are measured in terms of any of the following profits, increase in sales and efficient services, return on investment. This aim is pursued within the limits and ...

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THE IMPACT OF PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICES

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Corruption and looting of public treasury was a major problem in public sector accounting. Report from office of statistics Lagos shows that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, half-yearly and yearly basis as appropriate. This was evidenced by Chief Olusegun Obasanjo during his first maiden address to the nation immediately he was ...

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THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY For the purpose of fiscal accountability, there is first of all the auditor general whose position, powers, the security of tenure; impartiality and independence are guaranteed by the constitution. It is his duty, through to regular auditing of accounts, to ensure that government department/parastatal and other public establishments spend funds appropriated for them in a proper manner, for the purpose for which the ...

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CRIME CONTROL THROGH AUDITING AND ACCOUNTABILITY IN THE NATIONAL DRUG AGENCY IMO STATE

ABSRACT The study dealt on the effectiveness of auditing and accountability in the National drug agency. The rapid development of financial management initiative in National drug agency and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher t3ested five hypotheses which stability results mat states that. An audited work must be independently examined, opinions must be expressed by a qualified  and appointed ...

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THE AUDIT DEPARTMENT AND ACCOUNTABILITY IN THE MINISTRY OF FINANCE

Abstract The focus of this project is to appraise the application of MBO Programmes in the affairs of Union Bank of Nigeria Plc, Okpara Avenue Branch, Enugu. The programmes of MBO has been inadequately applied in Union Bank, Okpara avenue branch and his due to ignorance of the employees of the benefits that accrue to such full application. Four research question and hypothesis guided this study, two hundred (200) officials ...

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AUDIT INDEPENDENCE ENHANCING ACCOUNTABILITY AND TRANSPARENCY IN CORPORATE ORGANIZATION

Abstract The need to focus on corporate governance has increased particularly in the wake of economic collapse and financial crises. Additionally, scholars have found that corporate governance influences a firm’s performance. Corporate failures and scandals have imposed the demand for reforms and for improved regulations particularly on governance matters. The purpose of the study was to identify ways of enhancing corporate governance through auditing. In the course of the study, ...

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