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The Influence Of Accountant In The Implementation Of Best Practice In Government Organisation
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1.2 STATEMENT OF THE PROBLEMS:
1. Financial records do not reflect the true and fair view of the accounting records due to the corrupt society.
2.
Budgets are never reviewed in time and derivations are not investigated
to ensure prompt remedial action which will re direct and re orientates
plans towards budgeted levels.
3. The threat to the continual
production of qualified accountants who will replace other retrieving
hands. The system forms a number of factors like inadequate
infrastructures e.g. training materials, library facilities‟ computers
etc. necessary for programs thereby leading to a very poor and
unrealistic remuneration paid to the practicing accountant in form of
salary.
4. Funds are not judiciously expended for the purposes they were outlined for.
5.
Another shortcoming is the quota system in the federal services; the
quota system has introduced mediocre and unethical practices in the
accounting profession in a bid to fill in vacant positions in the
federal civil services.
1.3 THE OBJECTIVES OF THE STUDY
i. To examine the financial records if it shows a true and fair view
ii. To analyze or investigate the budget before they are passed on
iii. To know whether the distribution of funds and resources are judiciously expended
1.4 RESEARCH QUESTIONS
1. Has accountants help to review the financial statement if shows a true and fair view
2. Do accountants help in analyzing the budgets before they are passed on
3. Do accountants help in ensuring that the distribution of finds and resources are judiciously expended.
1.5 HYPOTHESES
Ho: accountants do not help to review the financial statement to show a true and fair view
Hi: accountants help to review the financial statement to show a true and fair view
Ho: Accountants do not help in analyzing the budget before they are passed on
Hi: accountants help in analyzing the budget before they are passed on
1.6 SIGNIFICANCE OF THE STUDY
This
study will be of immense help to the policy makers in the federal civil
service of Nigeria who will be able to know and assert the adequate
role of the public accountant in the service with a view to showing up
the programs of accountability, probity and transparency of the present
administration.
“Nigeria†for the purpose of this paper means†the
Federal Republic of Nigeria including any area outside the territorial
waters of the Federal Republic of Nigeria which in accordance with
international law has been or may hereafter be designated under the laws
of the Federal Republic of Nigeria concerning the continental shelf, as
an area within which the rights of the Federal Republic of Nigeria with
respect to the sea-bed and subsoil and their natural resources may be
exercised.†Constitution of the Federal Republic of Nigeria (1999).
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