the role of accounting in the control of public expenditures in Nigeria (A STUDY OF CENTRAL BANK OF NIGERIA ENUGU STATE). (80 pages) CHAPTER 1-5

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the role of accounting in the control of public expenditures in Nigeria (A STUDY OF CENTRAL BANK OF NIGERIA ENUGU STATE). (80 pages) CHAPTER 1-5


This research examines the role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. The researcher adopted descriptive survey design. The population of the study is the combination of internal audit department staff and accounting department staff making it a total of 41. The research used both primary and secondary source of data. In view of this, three research questions were formulated to generate expected answers. Literal works were reviewed for proper understanding and guidance. Questionnaires, personal interview and observation were used for collect of primary data. Secondary source of data were collect from text books, periodical, articles and journals. Tables and simple percentage were used for data analysis, hypothesis were tested using chi-square statistics. Based on the findings, the researcher found out that few of the staff were not following due accounting principles thereby causing inadequate and improper pursuit of the accounting records Omission of certain book-keeping records, improper audit. The staff and management of central bank of Nigeria has now adopted accounting standard, and the balance of power on NASC, financial analyst government agencies and others. Finally the researcher proffered among other use of accounting principle and standard in the company.


Title page i
Approval page ii
Dedication iii
Acknowledgement IV
Proposal VI
Table of content vii


1.1 Background of the study 1
1.2 Statement of problem 5
1.3 Purpose of study 5
1.4 Significance of the study 6
1.5 Research questions 7
1.6 Research hypothesis 7
1.7 Scope and limitation of the study 8
1.8 Definitions of terms 9
References 10


2.1 Review of related literature 11
2.2 Historical development of CBN
(A public company) 14
2.2.1 Ownership and control of CBN 17
2.2.2 Organization 19
2.3 Nature of accounting principles 23
2.4 Types of accounting principles 24
2.4.1 Factors affecting accounting principles 29
2.5 Budgeting and budgetary control 30
2.6 Standard costing of a tool of control 32
2.7 Role of accounting in public expenditure 37
2.8 Summary 38
References 39


3.1 Research methodology 40
3.2 Research design 40
3.3 Determination of sample size 40
3.4 Area of study 41
3.5 Population of study 41
3.6 Sample of study 41
3.7 Method of investigation 42
3.8 Method of data analysis 42
3.8.1sources of primary data 42
3.8.2 Source of secondary data 43
3.9 Development of research instrument 43


4.1 Introductions 44
4.2 Presentations of data 44
4.3 Test of hypothesis and interpretation of result 54
4.3.1 Testing the first hypothesis 55


5.1 Summary of findings 60
5.2 Conclusion 61
5.3 Recommendation 62
5.4 Recommendation for further 63
Appendix 1 64
Questionnaire 65
Bibliography 68


In most developing countries including Nigerian government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating service of an economic or social character on behalf of the government.
Since the colonial era, especially after independence 1960, Nigerian public enterprises have witnessed a steady growth unit recently. Its Olisa (1988-133) pet it. Beginning as a trickle in the period between this era of the second world war and Nigeria risen to flood level since independence the establishment of public enterprise in Nigeria are many add to available rational capital for the support of development and welfare programme…(80 pages) ORDER NOW!

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