AN EVALUATION OF ACCOUNTING PROCEDURES IN NIGERIAN PUBLIC ENTERPRISES - UNIPROJECTS

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AN EVALUATION OF ACCOUNTING PROCEDURES IN NIGERIAN PUBLIC ENTERPRISES


ABSTRACT
The basic concern of this study is the evaluation of accounting procedures in Nigerian public enterprise.
Nigeria public enterprises are characterized with embezzlement, fraud, misappropriation, theft, negligence and non-observance of the existing polices. These were deemed to have been possible because they were there were no adequate and efficient accounting systems and procedures and were found, they were either not properly adherent or weak and effective.
Data were obtained using the primary and secondary methods of data collection. Primary data were collected through personal interviews with the accounting officers of the corporation through open-ended questionnaires while secondary source data were collected through journals and the observation of prepared annual reports of the corporation. The data collected were analyzed using percentages and chi-square.
          The analysis of data revealed that accounting procedures employed by the corporation were observed to a large extent, that corporations have complied with almost all the principles governing governmental agencies. It can also be deduced that non-conformity with theoretical principles governing governmental agencies is not a problem faced by corporations.
In order to ensure the efficiency of accounting procedures in Nigerian public enterprises the following should be strictly adhered to:
Ø Staffs must be motivated.
Ø Qualified personnel should be employed.
Ø Proper accounting standard should be adopted.
Ø Effective administrative control should be put in place.
Ø The accounting system should comply with statutory and legal requirement of the country.
Ø Accounting department should be computerized. 






TABLE OF CONTENTS
Title                                                                                                 i
Certification                                                                                    iii
Dedication                                                                                      iv
Acknowledgement                                                                           v
Abstract                                                                                         viii
Table of Contents                                                                            x   
CHAPTER ONE
1.0     Introduction                                                                            1
1.1     Background to the Study                                                         1
1.2     Statement of the Problems                                                      3  
1.3     Objectives of the Study                                                           5
1.4     Significance of the Study                                                        6
1.5     Research Questions/ Hypothesis                                    7
1.6     Research Methodology                                                            8
1.7     Scope and Limitation of the Study                                          9
1.8     Definition of Terms                                                              10
1.9     Organization of the Study                                                     12
End of Chapter References                                                   16
CHAPTER TWO
2.0     Literature Review                                                                     17
2.1     Framework of Accounting Procedures                                     18
2.2     Evolution of Governmental Accounting                                   19
2.3     The Concept of Governmental Accounting                              21
2.4     Objectives of Governmental Accounting                                  22
2.5     Characteristics of Government Accounting System                  24
2.6     Parties interested in Government Accounting Information      27
2.7     Comparison of Public and Private Sector Organization            28
2.8     Similarities of the Public and Private Owned Organizations   30 
2.9     Theoretical Rules or Principle Guiding the Accounting         
Procedure in Government’s Unit                                              31
End of chapters References.                                                     53
CHAPTER THREE
3.0     Research Methodology                                                             54
3.1     Research Focus                                                                        55
3.2     Research Instruments                                                               56
3.3     Restatement of Research Questions and Hypothesis       57
3.4     Description of the Population and Sample of the Study           58
3.5     Sources of Data Collection                                                       58
3.6     Description of Questionnaire                                                 59
3.7     Methods of Data Analysis and Description of
Tools of Analysis                                                                   59
End of Chapter References                                                    62
CHAPTER FOUR
4.0     Data Analysis, Interpretation and Discussion of Findings       63
4.1     Interpretation of Items                                                           63
4.2     Analysis of Data                                                                     64
4.3     Analysis of Tables                                                                 64
4.4     Test of Hypothesis                                                                 80
End of Chapter References                                                    87
CHAPTER FIVE
5.0     Summary, Conclusion, Recommendation and
 Suggestions for Further Studies                                            88
5.1     Summary                                                                               88
5.2     Conclusion                                                                            92
5.3     Recommendations                                                                 93    
5.4     Suggestions for Further Studies                                             95
End of chapter references                                                      97
Bibliography                                                                          98
Appendix                                                                              1 00
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