- Title page————————————————————– ——- — i
Approval page ——————————————————– ———- ii
Dedication ————————————————————- ———- iii
Acknowledgement ————————————————— ———–iv
Abstract —————————————————————- ———–vi
Table of content ——————————————————- ———-vii
Chapter ONE
INTRODUCTION
- 1.1Background of the study————————————————-1
- 1.2Statement of the problem ———————————————–3
- 1.3Objectives of the study————————————————–4
- 1.4Research questions——————————————————-5
- 1.5Formulation of research hypotheses ————————————-5
- 1.6Significance of the study————————————————–6
- 1.7Scope of the study———————————————————7
- 1.8Limitations of the study.————————————————–7
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Chapter TWO
LITERATURE REVIEW
- 2.1The concept of public sector——————————————- —-9
- 2.2Overview of public sector accounting ———————————-12
- 2.3Peculiarities of public sector accounting ——————————-13
- 2.4Appraisal of Nigeria financial control system————————–19
- 2.5Objectives of Public Sector Accounting——————————–22
- 2.6The role of public sector accounting in Nigeria financial control
system.———————————————————————-24
- 2.7The historical background of Esan South East LG——————–26
2.
- 7.1Sources of revenue to Esan south east LG—————————–26
2.
- 7.2Functions of Esan South East LG—————————————27
2.
- 7.3Controls of Esan South East LG —————————————30
Chapter THREE
RESEARCH METHODOLOGY
- RESEARCH DESIGN AND METHODOLOGY
- 3.1Research design———————————————————–33
- 3.2Sources of data ———————————————————–33
3.
- 2.1Primary data—————————————————————33
3.
- 2.2Secondary data ———————————————————–34
- 3.3Population of the study—————————————————34
- 3.4Sample size determination ———————————————–34
- 3.5Sampling technique ——————————————————35
- 3.6Research instrument used————————————————-35
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3.
- 7.1Reliability of research instrument ————————————–36
3.
- 7.2Validity of research instrument used————————————36
- 3.8Method of data treatment and analysis———————————-36
- 3.9Area of the study———————————————————37
Chapter FOUR
DATA PRESENTATION AND ANALYSIS
- AND ANAYSIS
4:1
Data presentation/Analysis
————————————————38
- 4.2Test of hypotheses ——————————————————-
47
Chapter FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
- OF FINDINGS, CONCLUSIONS
AND RECOMMENDATIONS
- 5.1Summary of the findings ————————————————-55
- 5.2Conclusion —————————————————————–56
- 5.3Recommendations ———————————————————57
BIBLIOGRAPHY—————————————————————–59
APPENDIX / QUESTIONNAIRE———————————————-62
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Thesis Abstract
This research was aimed at finding out the impact of public sector accounting in Nigeria financial control system using Esan south east local government area of Edo state 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 Esan south east local government area of Edo state, out of which the sample size was selected using the 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.