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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 ...

CHAPTER ONE 1.1      INTRODUCTION The public accountant is an independent practitioner who works on a gee basis for business management or for individuals wishing to use his services or as member of an accounting firm. Most public accountants are also external authors.   The commonly known services offered by the public accountant include the following: 1.        Those that are substantially of auditing nature. 2.        Those who involve primarily accounting. 3.        Those ...

ABSTRACT The accountants the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-ordinating meaning of economic development and growth. In Nigeria, this function has largely been restricted to the reporting role, book-keeping accounting and auditing. This research project is thus a search part for what the role of the accountant, has been and what it should be in enhancing economic ...

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 ...