THE ROLE OF ACCOUNTING RECORDS IN PROPER MANAGEMENT OF THE PUBLIC SECTOR. ( A CASE STUDY OF THE FEDERAL MINISTRY OF ENVIRONMENT).

ABSTRACT This project work examines the role of accounting records in proper management of the public sector in the federal parostatals (Federal Ministry of Environment as the case study). There has been significant attempt by the researcher to examine whether the role of accounting records as should be kept is being adopted by the ministry. The problems facing the good accountability in the sector was identity and solution has been provided to enhance the system of accountability in the federal parastatals.  To accomplish the aim of this project work, some related literatures were reviewed and duly acknowledged in the appropriate reference sections. Two hypotheses were formulated and thereafter tested using chi-square. The data used were from both primary and secondary sources. Based on the data collected and analysis some findings were made which proceeded to conclusion and some recommendation. It has been generally concluded that there is no good internal control system and technological facilities, which if quickly restored will improve the role of accounting record in the public sector and nation at large.   
TABLE OF CONTENTS Title page =========i Approval page ========ii Dedication ========iii Acknowledgement=======iv Abstract =========v Table of content  =======vi
CHAPTER ONE  1.0Introduction =======1 1.1Background of the study =====1 1.2Statement of the problem =====3 1.3Objective of the study =====4 1.4Research questions ======5 1.5Hypotheses =======5 1.6Significance of the study =====6 1.7Scope of the study ======7 1.8Limitation of the study =====7 1.9Definition of terms =====8 References =======12
CHAPTER TWO  2.0Literature Review ======13 2.1Theoretical Review of Related Literature ==13 2.1.1History of Accounting =====14 2.1.2The structure of Accounting Theory ===15 2.1.3Objective of Accounting =====16 2.1.4What is Public Sector Accounting ===17 2.1.5Purpose of Government Accounting ===18 2.1.6Basis of Government Accounting ===19 2.1.7What is Financial Reporting ====20 2.1.8Objective of Financial Reporting ===21 2.1.9Components of Financial Reporting in Public Sector.22 2.2Empirical Review of Related Literature ==23 2.2.1Internal Control System for Effective Operation  in Public Sector.======23 2.2.2Standardization of the Accounts of Federal and  Local Government. ======25 2.2.3Significance of Financial Reporting in the  Public Sector. =======26 References=======28
CHAPTER THREE  3.0Research Design and Methodology ===29 3.1Research Design ======29 3.2Area of Study ========29 3.3Population of Study ======29 3.4Sources of Data ======29 3.5Sampling Method ======30 3.6Research Instruments =====30 3.7Validity and Reliability of Research Instruments 31 3.8Method of Investigation=====31 References =======32
CHAPTER FOUR  4.0Presentation and Analysis of Data ===33 4.1Presentation and Analysis of Result ===33 4.2Test of Hypotheses ======45
CHAPTER FIVE  5.0Summary of Findings, Conclusion and  Recommendations ======52 5.1Summary Findings ======52 5.2Conclusion =======53 5.3Recommendation ======54 References =======56 Bibliography =======57 Appendix I=======58 Appendix II=======59