THE PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY,

THE PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICE

Abstract

This research work is designed to achieve the specific objective of examining the degree of implementation of accountability, probity and transparency in the public sector especially in the state and federal civil service. The literature review helped to ascertain other writer’s view concerning the subject under study which explains how public accountant were able to utilize judiciously the allocation made to them. The data used for this research work was collected from primary source, using questionnaire. Against the background, invaluable and reliable discoveries were made. Finally the research recommended that the institute of chartered accountant of Nigeria and other related accounting training bodies should live to their responsibilities toward ensuring that their members maintain the ethics of the profession and code of conduct in practice. And also the use of quota system in the federal civil service employed should stop.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Corruption and looting of public treasury was a major problem in the public sector accounting report from office of statistics Lagos show that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, half-yearly and yearly basis as appropriate. This was evidenced by Chief Olusegun Obasanjo during his first maiden address to the nation immediately he was sworn in as the president of the Federal Republic of Nigeria on the 29th day of May. He stressed that accountability, probity and transparency has suffered a lot set-back especially in the civil service. He therefore suggest that of the best ways to eliminate this ill in Nigeria public service are:

i. The effective use of public

ii. The use of effective legislature

iii. The effective implementation of government policies and programmes.

iv. The effective use of auditors of the federal republic of Nigeria among others.

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