The role of accounting in the control of public expenditures in nigeria

• Title page i Approval page ii Dedication iii Acknowledgement IV Proposal VI Table of content vii

Chapter ONE

INTRODUCTION

• 1.1Background of the study 1
• 1.2Statement of problem 5
• 1.3Purpose of study 5
• 1.4Significance of the study 6
• 1.5Research questions 7
• 1.6Research hypothesis 7
• 1.7Scope and limitation of the study 8
• 1.8Definitions of terms 9 References 10

Chapter TWO

LITERATURE REVIEW

• 2.1Review of related literature 11
• 2.2Historical development of CBN (A public company) 14 2.
• 2.1Ownership and control of CBN 17 2.
• 2.2Organization 19
• 2.3Nature of accounting principles 23
• 2.4Types of accounting principles 24 2.
• 4.1Factors affecting accounting principles 29
• 2.5Budgeting and budgetary control 30
• 2.6Standard costing of a tool of control 32
• 2.7Role of accounting in public expenditure 37
• 2.8Summary 38 References 39

Chapter THREE

RESEARCH METHODOLOGY

• 3.1Research methodology 40
• 3.2Research design 40
• 3.3Determination of sample size 40
• 3.4Area of study 41
• 3.5Population of study 41
• 3.6Sample of study 41
• 3.7Method of investigation 42
• 3.8Method of data analysis 42 3.8.1sources of primary data 42 3.
• 8.2Source of secondary data 43
• 3.9Development of research instrument 43

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

• 4.1Introductions 44
• 4.2Presentations of data 44
• 4.3Test of hypothesis and interpretation of result 54 4.
• 3.1Testing the first hypothesis 55

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

• 5.1Summary of findings 60
• 5.2Conclusion 61
• 5.3Recommendation 62
• 5.4Recommendation for further 63 Appendix 1 64 Questionnaire 65 Bibliography 68