SUCCESSES AND FAILURES OF PUBLIC SECTO ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002

ABSTRACT This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important that the public administrator should be given a clear account of what they did with public funds, if the aim of such an administrator is to complete its tenure in the office this is because people can resist tax payment, if they are not properly informed of what was done with their funds. This study exposes t he individual on his or her right to demand for an account from their trustee as their representatives. 
The researcher made out thirty-five questionnaires which, were presently to respondents and which were gathered back after their opinions were given, regarding the basic issues being addressed out of the thirty-five questionnaires distributed, thirty were accepted for analysis.  To finalize the research work, I am saying that there is a very poor attitude towards public sector accounting in Nigeria. It was unfortunate that we could not establish or indicate out major problems. People still wallow object poverty because of corrupt government that placed no value to the individual’s welfare.   Finally, I recommended that, the government must ensure that all politicians declare their assets before assuming office. Their assets are again assessed on the completion of offices by the politicians. All banks that kept ill gotten wealth should be blacklisted and their operating license withdrawn. External auditors should be appointed to audit and publish all government account. Internal auditors should be made to report directly to the government.
TABLE OF CONTENTS

Title page  Approval page  Acknowledgment  Dedication  Abstract  Table of contents 
CHAPTER ONE  INTRODUCTION  1.1   Background of the study  1.2  Statement of the problem  1.3   Objective of the study  1.4   Significant of the study 1.5   Statement of the hypothesis / research  1.6   Scope and limitations of study  1.7   Brief history of Nigerian Public Sector 1.8   Definition of terms  1.9   References. 
CHAPTER TWO  LITERATURE REVIEW 2.1   Background of Nigerian Public Sector  2.2   Sources of public fund  2.3   Uses of public fund 2.4   Public sector accounting and private sector accounting compared 2.5   Problems and prospects of public sector accounting  2.6   Duties of the government 2.7   The authorization of expenditure from government funds  2.8   Recurrent expenditure  2.9   The burden of public fund  2.10   Organizational framework          References 
CHAPTER THREE 
RESEARCH METHODOLOGY  3.1   Research Design  3.2   Definition of population 3.3    Method of sampling and determination of sampling size 3.4    Sources of data  3.5    Description of the questionnaire and interview question  3.6    Method of data analysis  3.7   Statistical test for hypothesis 
CHAPTER FOUR  DATA PRESENTATION ANDS ANALYSIS  4.1   Tabulation of responses  4.2   Data analysis  4.3   Test of hypothesis 
CHAPTER FIVE 
SUMMARY, CONCLUSION AND RECOMMENDATION  5.1   Summary of findings  5.2   Conclusions  5.3   Recommendation       Bibliography       Appendix