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The Impact Of Public Sector Accounting In Nigeria Financial Control System
[A CASE STUDY OF ESAN SOUTH EAST LOCAL GOVERNMNENT AREA, EDO STATE]
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1.3 OBJECTIVES OF THE STUDY
The main objective of this study is to
appraise the impact of public sector accounting in Nigerian financial
control system and also to aid local government improve on their revenue
generation and collection to that point where all collectable revenue
are actually collected and safely paid into the council treasury.
Other objectives include the following:
1. To investigate whether the sources of revenue available to Esan South East Local Government authority is enough for them.
2. To find out whether the revenue generated within the local government is put into good use.
3. To ascertain whether the control of public fund adopted by the local government is appropriate.
4.
To determine if the accounts of the local government are characterized
by inadequacies such as, improper maintenance and book keeping of
accounts and other necessary records, embezzlement of public funds
especially by the top officials.
5. To examine if the public sector
accounting principles applied by the local government is appropriate and
effective and also to recommend strategies by which the local
government can use in detailing out funds and prevent revenue leakages.
1.4 RESEARCH QUESTIONS
The following research questions are formulated for the purpose of this research work:
1. Are the sources of revenue available to Esan South East Local Government authority enough for them?
2. Are the revenues generated within the local government put into good use?
3. Is the control of public fund by the local government appropriate?
4.
Are the accounts of the local government characterized by inadequacies
such as improper book keeping and maintenance of other records etc?
5.
To what extent do the irregularities as regards to public fund in the
local government affect the diverse activities of the local government?
6. Are the public sector accounting principles applied by the local government appropriate and effective?
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ABSRACT - [ Total Page(s): 1 ]ABSTRACTThis 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 ... Continue reading---
