THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON FINANACIAL CONTROL SYSTEM OF LOCAL GOVERNMENT IN NIGERIA (A CASE OF LOCAL GOVERNMENTS IN NIGERIA)

ABSTRACT 

This research was aimed at finding out the impact of public sector accounting in Nigeria financial control system using local governments in Nigeria as a case study. The purpose was to find out if the control of public fund adopted by the local government is appropriate, to determine whether the public sector accounting principle applied by the local government is appropriate and effective and also to investigate whether the source of revenue to the local government is enough for them etc. The population size used was the staff and members of local governments in Nigeria, out of which the sample size was selected using the stratified sampling technique . Data for this study were primarily and secondarily sourced. Chi-square was used to analyze the responses gotten from the distributed questionnaires. The findings made in this study are; the public accounting principles applied by the said local government area is inappropriate and ineffective and the control of public fund measures adopted is also inappropriate etc, based on the findings, it was concluded that the public sector accounting principles applied by the local government is inappropriate and also the control of public fund measures adopted was inappropriate. Recommendations were also made based on the findings which are, an account committee should be set up to control the accounting system of the said local government and monitor their day to day activities etc and when this is met, the goal of creating the local government will be achieved. 

TABLE OF CONTENT

PAGE

Title page

Approval page

Dedication

Acknowledgement

AbstractTable of content

CHAPTER ONE:  INTRODUCTION

1.1   Background of the study

1.2   Statement of the problem

1.3   Objectives of the study

1.4 Research questions

1.5   Formulation of research hypotheses

1.6 Significance of the study

1.7   Scope of the study

1.8   Limitations of the study

CHAPTER TWO:  REVIEW OF RELATED LITERATURE

2.1  The concept of public sector

2.2  Overview of public sector accounting

2.3  Peculiarities of public sector accounting

2.4  Appraisal of Nigeria financial control system

2.5  Objectives of Public Sector Accounting

2.6 The role of public sector accounting in Nigeria financial control System.

2.7.1 Sources of revenue to local government in Nigeria

2.7.2 Functions of local governments in Nigeria

2.7.3 Controls of local governments in Nigeria

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY 

3.1   Research design

3.2 Sources of data

3.2.1   Primary data

3.2.2 Secondary data

3.3   Population of the study

3.4   Sample size determination

3.5 Sampling technique

3.6 Research instrument used

3.7.1 Reliability of research instrument

3.7.2 Validity of research instrument used

3.8 Method of data treatment and analysis

3.9 Area of the study

CHAPTER FOUR: DATA PRESENTATION AND ANAYSIS 

4:1 Data presentation/Analysis

4.2   Test of hypotheses  

CHAPTER FIVE:  SUMMARY OF FINDINGS, CONCLUSIONS 

AND RECOMMENDATIONS 

5.1   Summary of the findings

5.2   Conclusion

5.3   Recommendations

BIBLIOGRAPHY

APPENDIX / QUESTIONNAIRE