ACCOUNTING IN THE NIGERIA PUBLIC SECTOR (ISSUES, PROBLEMS AND PROSPECT) A CASE STUDY OF NEPA ENUGU

ABSTRACT Today must public sector establishment has been accused of financial recklessness perpetrated by various ministries and parastatals, thus has opened up an can of worms in the bosom of our public sector. The problem often experienced by operators of government establishment like National Electric Power Authority (NEPA) in maintaining a good accounting system with a view to enhancing accountability is the object of the research work. However, chapter one deals strictly with the over view of the study in the introduction of the topic, also a brief history of the establishment (NEPA) their target, problems etc. Chapter two talked about the basis of public sector Accounting, Acts regulating Nigeria public sector Accounting. Financial control in government accounting, comparison between government and commercial accounting, users of public sector accounting and finally some problems were identified. This research work was carried out through oral interviews and distribution of questionnaires for the collection of data & relevant information from the departments of public affairs and accounts of the National electric Power Authority (NEPA) Enugu. Also information was sourced through secondary data, which includes textbooks, annual report and customer service charter NEPA). The following chapter death with the analysis of data and testing the formulated questionnaire with chi-square technique. Finally, the summary of the findings, conclusion and recommendations were discussed.
TABLE OF CONTENT
Cover page Title page Certification Dedication Acknowledgment Abstract Table of Contents
CHAPTER ONE 1.1INTRODUCTION 1.2Background of the Study 1.3Objective of the Study 1.4Statement of Problems 1.5Research Hypothesis 1.6Significant of the Study 1.7Scope and Limitation 1.8Brief history of the establishment 1.9Definition of Terms
CHAPTER TWO 2.1LITERATURE REVIEW 2.2Basis of Public Sector Accounting 2.3Objective of Public Sector Accounting 2.4Nature of Nigerian Public Sector Accounting 2.5The Scope of Public sector Accounting 2.6Acts Regulating Nigerian Public Sector Accounting 2.7Financial Control In Government 2.8Comprise Between Government Accounting And Commercial Accounting 2.9Users of Public Sector Accounting 2.10Some identified problems of Nigeria Public Sector Accounting
CHAPTER THREE 3.1RESEARCH METHODOLOGY 3.2 Sources and Method of Data Collection 3.3Research Population 3.4Sample Procedure 3.5Data Technique 3.6Analysis of Questionnaire
CHAPTER FOUR 4.1PRESENTATION AND ANALYSIS OF DATA 4.2Testing & Prove of the Hypothesis
CHAPTER FIVE 5.1SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION. 5.2Conclusion 5.3Recommendation Bibliography Questionnaire used