THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)

ABSTRACT

This study on the Role of Accounting in Public Expenditure (A case study of Central Bank of Nigeria). Accounting as eh process of which data relating to the economic activities of an organization are measured, recorded and communicated to interest parties for analysis and interpretation plays a vital role in public expenditure. The major problem facing most public and private enterprises in Nigeria is high negligence to the role of accounting. this study has revealed the extent to which proper accounting can be used in managing decision by the organization under study. During the study interviews were conducted, and statistical tests such as chi-square were used in analyzing the role of accounting in public expenditure of CBN Enugu Branch before arriving at my conclusion. Recommendations from study were based on research findings, though not exhaustive but should be used for optimal growth of the establishment.

TABLE OF CONTENTS

Cover Pagei

Title pageii

Approval pageiii

Dedicationiv

Acknowledgementv

Abstractvi

Table of Contentsviii

CHAPTER ONE

INTRODUCTION

1.1Background of the study1

1.2Statement of the Problem6

1.3Objective of the study8

1.4Significance of the study10

1.5Research QuestRions11

1.6Statement of Hypotheses12

1.7Scope and Limitation of the Study 14

1.8Definition of Terms15

References

CHAPTER TWO

2.0 Review Of Related Literature 17

2.1 The Role of Accounting Department in Public Sector 18

2.2historical development of accounting in Nigeria. 19

2.3Nature of Accounting Principles21

2.4Types of Accounting Principles 20

2.5 Factors Affecting Accounting Principles.26

2.6 Duties and Responsibilities of an Accountant in Pubic Sectors27

2.7 Budgeting and Budgetary Control In Public Sector 28

2.8 Standard Costing As A tool For Control 32

References

CHAPTER THREE

Research Design And Methodology

3.1Research Design 38

3.2Determination of Sampling Size38

3.3Area of study 40

3.4Source of Data 40

3.5Population of study 41

3.6Method of Investigation 42

CHAPTER FOUR

Presentation, Analysis, And Interpretation

4.0Presentation, Analysis, and Interpretation43

4.1Data Presentation 43

CHAPTER FIVE

5.0summary of Findings, Conclusion and Recommendation

5.1Summary of Findings65

5.2Conclusion 67

5.3Recommendations68

Bibliography

Appendix

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APA

Kings, S. (2018). THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH). Afribary. Retrieved from https://afribary.com/works/the-role-of-accounting-in-the-control-of-public-expenditure-in-nigeria-a-case-study-of-central-bank-of-nigeira-enugu-branch-4442

MLA 8th

Kings, Solomon "THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)" Afribary. Afribary, 29 Jan. 2018, https://afribary.com/works/the-role-of-accounting-in-the-control-of-public-expenditure-in-nigeria-a-case-study-of-central-bank-of-nigeira-enugu-branch-4442. Accessed 28 Aug. 2025.

MLA7

Kings, Solomon . "THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)". Afribary, Afribary, 29 Jan. 2018. Web. 28 Aug. 2025. < https://afribary.com/works/the-role-of-accounting-in-the-control-of-public-expenditure-in-nigeria-a-case-study-of-central-bank-of-nigeira-enugu-branch-4442 >.

Chicago

Kings, Solomon . "THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)" Afribary (2018). Accessed August 28, 2025. https://afribary.com/works/the-role-of-accounting-in-the-control-of-public-expenditure-in-nigeria-a-case-study-of-central-bank-of-nigeira-enugu-branch-4442

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)

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