ACCOUNTANTS' CONTRIBUTIONS TO EFFECTIVE PUBLIC EXPENDITURE GOVERNANCE

Student: Favour Ogbebor
Supervisor: Dr Proso Timothy
HOD: Dr Proso Timolthy
Department of Accountancy
School Of Business Studies
Delta State Polytechnic, Otefe, Delta State

Abstract

ABSTRACT This research examines Accountants Contributions to Effective Public Expenditure Governance. The research 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 sources 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 sources of data were collected from text books, periodicals, articles and journals. Tables and simple percentage were used for data analysis, hypothesis were tested using chi-square statistics. Based on the findings, the work 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 work proffered among other use of accounting principles and standards in the company.

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