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
Approval page
Abstract
Dedication
Acknowledgement
Table of content
CHAPTER ONE
Introduction
1.1 Background of the study
1.2 Statement of problem
1.3 Objectives of the study
1.4 Significance of the study
1.5 Hypothesis
1.6 Scope and limitations of the study
References
CHAPTER TWO
2.1 Literature review
2.2 Introduction of accounting
2.3 Meaning of Accountability, Transparency & Probity
2.4 Importance of Govt. Accounting to the economy
2.5 Problems of Accounting in Nigeria
CHAPTER THREE
3.0 Research Design & Methodology
CHAPTER FOUR
4.0 Presentation, Analysis & Interpretation of Data
CHAPTER FIVE
5.0 Finding, Conclusion & Recommendation
5.1 Finding
5.2 Conclusion
5.3 Recommendation
Bibliography
Appendix I
Appendix II
CHAPTER ONE
INTRODUCTION
1.1 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 was sworn-in as the President of the federal republic of Nigeria on the 29th day of May 1999. He stressed that accountability, probity and transparency has suffered a lot set-back especially in the civil service. He therefore suggested that some of the best ways to eliminate this ill in the Nigerian public service are;
(i) The effective use of public accounts;
(ii) The use of effective legislation;
(iii) The effective implementation of government policies and programmes;
(iv) The effective use of auditors of the federal republic of Nigeria among others.
He therefore concluded by saying “when we consider how the public accounting and auditing can grow and develop, we are concerned not only with helping the public accountant or the auditor fill their position, but also with helping the whole economy and the organizational structure....================================================================
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