THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA(A CASE STUDY OF CENTRAL BANK OF NIGERIA (CBN)
TABLE OF CONTENTS
CHAPTER ONE
Introduction
Historical Development of CBU (A Public company)
Statement of problem
Purpose of study
Research questions
Significance of study
Scope and limitations of the study
Definition of term
References
CHAPTER TWO
Literature Review
Historical development of Accounting in Nigeria
The nature of accounting principles
Types of accounting principles
Factors affecting accounting principles
Budgeting and budgetary control
Standard costing as a tool for control
References.
CHAPTER THREE
Research Methodology
Research design
Determination of sample
Area of study
Population study
Sample of study
Method of investigation
Method of data analysis
Development of research instrument
CHAPTER FOUR
Presentation of data & Analysis
Presentation of data
Analysis of data
CHAPTER FIVE
Summary of findings
Conclusion
Recommendations
References
CHAPTER ONE
INTRODUCTION
In most developing countries including Nigeria, 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 services of an economic or social character on behalf of the government.
Since the colonial era, especially after independence in 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 attainment of independence the creation of public corporations had risen to flood level since independence and his maintained a steady growth. The rational behind the establishment of public enterprises in Nigeria are many. Some of the reason include: generating revenue, they would add to available rational capital for the support of development and welfare programme, making to be controlled by a few individual, it possible for important profitable enterprises to be controlled by a few individual or group, organization certain critical activities national survival and economic stability and providing employment opportunities (Ademolukun 1983). However, after a long period of growing, starts intervention in the Nigerian economy through public enterprises, the and of 1980’s onwards had witnessed a reversed which has sometimes been dramatic in public opinion and therefore public policy
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