1. AN ASSESSMENT OF ISSUES, PROBLEMS AND PROSPECTS OF ACCOUNTING IN THE NIGERIA PUBLIC SECTOR
BACKGROUND OF THE STUDY
Accounting is sometimes referred to be the "language of business," with the accounting profession serving as the "backbone" of any corporation. This is because accounting, in addition to its other responsibili...
2. AN EVALUATION OF AGRICULTURAL PUBLIC SPENDING IN NIGERIA
BACKGROUND OF THE STUDY
Two key government policy papers in Nigeria examine agriculture's potential contribution to economic development: I the National Economic Empowerment and Development Strategy (NEEDS), and (ii) the New Agricultural Policy Thru...
3. IMPACT OF OWNERSHIP STRUCTURE ON THE OBJECTIVITY OF PRIVATE BROADCASTING STATIONS IN NIGERIA
Background of the Study
Media as a watchdog and the mirror of the nation perform crucial roles in the society and as well it is influence in its editorial policy. Lazar field and Kendal (2002,p.32), insist that mass is truly applicable to the medium of...
4. RESOURCES GENERATION AND MANAGEMENT IN PUBLIC INSTITUTIONS IN NIGERIA: A CASE STUDY OF THE MINISTRY FOR LOCAL GOVERNMENT AND CHIEFTAINCY AFFAIRS, KOGI STATE
Background of the Study
The local government system is a system of government established as a third tier of government after&nb...
5. CHALLENGES AFFECTING PROCUREMENT PROCESSES IN PUBLIC ORGANIZATIONS IN NIGERIA
Background to the Study
Procurements processes entail various functions move far beyond traditional perception that procurement main role is acquiring works or services from outside sources for replenishing organization needs. Mlinga (2007), describe pr...
6. THE IMPACT OF INFRASTRUCTURE ON ECONOMIC GROWTH IN NIGERI
BACKGROUND INFORMATION
Nigerian government has made significant efforts in recent years, not only in the fair distribution of such facilities to different parts of the country but also to increase the quality and improve the quality of such facilities.
The de...
7. THE IMPLICATION OF RITUALISM ON MORAL DEVELOPMENT OF NIGERIAN YOUTHS
Background of the study
Moral education is an issue that is currently being widely discussed as a result of the moral decadence of youths. The Nigerian society particularly is now in serious crisis for the high level of immorality that prevails in our s...
8. IMPACT OF ACCOUNTABILITY ON PUBLIC SECTOR FINANCIAL MANAGEMENT IN NIGERIA
BACKGROUND OF THE STUDY
Financial management focuses on decision making about the use and management of the finances of an organization or corporation. Financial management is a subset of managerial activities that concentrates on how to plan and contro...
9. EFFECT OF TREASURY SINGLE ACCOUNT ON MANAGEMENT OF PUBLIC FUNDS
EXCERPT FROM THE STUDY
The primary objective of a TSA is to ensure effective aggregate control over government cash balances. The consolidation of cash resources through a TSA arrangement facilitates government cash management by minimizing borrowing costs. In the absen...
10. ROLE OF INTERNAL AUDITORS ON THE FINANCIAL STATEMENT IN LOCAL GOVERNMENTS
EXCERPT FROM THE STUDY
The local government global schedule analyses that most local governments of developing countries have no or underdeveloped Audit committees that would be advisory entity to the council, The Audit committee is described as an arm of the council that views Internal...
11. A SURVEY ON THE CAUSES OF FRAUD AND WAYS OF PREVENTING IT IN NIGERIA'S PUBLIC SECTORS
BACKGROUND OF THE STUDY
The problem of fraud in the public sector has assumed immense proportions with the increase in the volume and complexity of the organizations within this sector. No organization appears free from this malaise and there is c...
12. CORRUPTION AND ECONOMIC CRIMES IN THE PUBLIC SECTOR OF NIGERIA
BACKGROUND OF THE STUDY
Economic crimes has been described as the manifestation of a criminal act done either solely or in an organized manner with or without associates or groups, with an intent to earn wealth through illegal means, carrying out of ill...
13. GODFATHERISM AND POLITICAL VIOLENCE IN ANAMBRA STATE, NIGERIA
ABSTRACT
Godfatherism and political violence has become the dominant feature characterizing contemporary politics in Nigeria. Their role in the political system has impacted negatively on the politics of the country, and constitutes a potential threat to the country&rsq...
14. ECONOMIC CRIMES AND NATIONAL SECURITY: CHALLENGES FOR NIGERIA
BACKGROUND
The phenomenon of crime has been in existence since time immemorial. From the time Adam disobeyed God in the Garden of Eden to the modern highly complex crime networks, the human society has never been devoid of criminal activities. Human nature is inf...
15. ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC) AND THE FIGHT AGAINST CORRUPTION IN NIGERIA: AN ASSESSMENT
BACKGROUND OF THE STUDY
Close to a decade after the inauguration of the Economic and Financial Crimes Commission (EFCC), the war against corruption in Nigeria continues to rage with the anti-graft body clearly not having the upper hand. The bulk of the...
16. ECONOMIC ANALYSIS OF PINEAPPLE PRODUCTION
Background to the Study
Nigeria is largely an agrarian country, because 70 percent of the population is engaged in agricultural production at a sustainable level des...
17. EFFECT OF PUBLIC DEBT ON ECONOMIC GROWTH IN NIGERIA (2000 – 2015)
ABSTRACT
The study examined the effect of public debt on economic growth in Nigeria, using the time frame 2000-2015 (5years). It was established in the study that before the introduction of appropriate government expenditure, public funds were gro...
18. A SURVEY ON THE MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUND AND ITS IMPACTS ON GOVERNMENT PARASTATALS (A CASE SYTUDY OF FIRS, ABUJA)
Background to the study
Financial misappropriation is gaining attention throughout the world, with many nations undertaking deliberate and significant attempts to enhance the use of public funds. Financial misappropriation is a global issue that has a s...
19. A CRITICAL REVIEW OF AFRICA AND THE UNITED NATIONS MILLENNIUM REFORMS
SIGNIFICANCE OF THE STUDY
There have been heated debates on the issue of the relationship between Africa and the United Nations, especially as it concerns the reform agenda of the latter. Part of the significance of this study is that it is a contribution to an on-going...
20. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent evaluation of an economic entity created by its management to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary...
21. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
22. EVALUATION OF INTERNAL AUDITING AS A MECHANISM FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY IN PUBLIC SECTOR
BACKGROUND OF THE STUDY
Recently, proper management and accountability of financial resources like funds in the public sector has begun to receive much prominence. This is primarily due to an increase in fraud and high inflation rates, which deval...
23. EVALUATION OF THE IMPACT OF INTERNAL AUDITING ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA
Background of the Study
Globally, auditing is an independent review of an economic entity that is established by the management of the firm in order to examine the internal control system and report on its ampleness in terms of validity, economics, effe...
24. AUDITING AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTORS (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT)
Background Of The Study
This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to wheth...
25. IMPACT OF CAPITAL GAIN TAX ON THE ECONOMIC GROWTH IN NIGERIA
Background of the study
Nigeria is endowed with oil and gas in addition to other mineral resources, but Nigeria is dependent on the revenue from oil to achieve its microeconomic goals. These microeconomic goals include the provision of employment opport...
26. THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON GOVERNMENT REVENUE GENERATION AND EXPENDITURE CONTROL ON PUBLIC FUNDS. CASE STUDY OF THE MINISTRY OF FINANCE IMO STATE
Background Of The Study
The public sector is made up of organizations in which the public, as opposed to private owners, has authority over them, and the provision of services, rather than profit, is the major focus of their operations. According to Ofu...
27. THE IMPACT OF TREASURY SINGLE ACCOUNT PROFITABILITY OF COMMERCIAL BANK IN NIGERIA, (CASE STUDY OF UBA PLC)
Background Of The Study
The Treasury single account is a banking arrangement that was put into place in order to control several accounts that were formed by various ministries, departments, and organizations (MDAs). The primary goal of a TSA is to guar...
28. EVALUATING TENDERS IN PUBLIC SECTOR PROCUREMENT
BACKGROUND OF THE STUDY
A layperson's conception of tenderness encompasses a wide range of concepts, such as doting on a kid or something young. In this context, however, tender is defined as "an offer made in writing by one party to another to...
29. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important...
30. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002
Abstract
This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important...
31. LOCAL GOVERNMENT EFFORTS TOWARDS THE DEVELOPMENT OF RURAL COMMUNITIES WITHIN ITS AREA OF JURISDICTION
ABSTRACT
This study was carried out to examine local government efforts towards the development of rural communities within its area of jurisdiction using Owerri municipal local government. Specifically, the study examine the essence of local gover...
32. MILITARY RULE AND POLITICAL TRANSITION IN NIGERIA: AN APPRAISAL OF ABACHA REGIME (1993-1998)
ABSTRACT
This study analyzes military rule and the political transition to democracy in Nigeria. It enquires into how military intervenes in the Nigerian politics in the recent time. The study also examines how corruption induces military intervention in N...
33. POVERTY ALLEVIATION: THE ROLE OF NATIONAL POVERTY ERADICATION PROGRAMME (NAPEP) IN BENIN CITY
ABSTRACT
This study assessed the impact of Poverty Reduction Programmes as a Development Strategy in Benin – City through the National Poverty Eradication Programme.
The study examined issues of poverty and underdevelopment in Nigeria, a...
34. THE IMPACT OF ACCOUNTING ON ORGANIZATION EFFECTIVENESS A CASE STUDY OF THE FEDERAL PAY OFFICE
ABSTRACT
The need for keeping prompt and accurate record of transaction in the government services of the receipt and disbursement of public fund cannot be over-emphasized. This is why the officers of the Accountant –General of the federation in whose hands this d...
35. THE IMPACT OF POWER GENERATION ON ECONOMIC GROWTH
ABSTRACT
The study examined the impact of power generation on economic growth in Nigeria between 1980 and 2016. Economic growth was proxy as real GDP while power generation was surrogated as electricity generated from hydroelectric, oil, natural gas and coal. In addition, power consumpt...
36. THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS
ABSTRACT
This study was carried out to examine the the implication of Nigeria value added tax (vat) on the payers in Enugu. The study specifically highlighted its objective which is the extent to which the tax in investigation , VA...
37. THE IMPORTANCE OF ACCOUNTING ON ORGANIZATIONS EFFECTIVENESS
ABSTRACT
Reference to the numerous problems facing the treasury in the quest to have an effective accounting system in pursuance of nations building this work is aimed at ascertaining the importance and significance of this government accounting system...
38. EFFECT OF TREASURY SINGLE ACCOUNT ON MANAGEMENT OF PUBLIC FUNDS (A case study of federal establishment in Ekiti state)
Abstract
The government is responsible for accountability to its citizens by providing effective and efficient services. To achieve this goal, the government enacted the Treasury Single Account Policy to mobilize government revenue. The purpose of this study is to asses...
39. ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE (A CASE STUDY OF STATE EDUCATION COMMISSION ENUGU)
ABSTRACT
The society at large views public money as an opportunity to enriching themselves since it is not for any body beside it is our nation cake as always stated. People with questionable intentions makes good use of this opportunity in looking away most of this fun...
40. THE EFFECTIVENESS OF AUDITING AND ACCOUNTABILITY IN THE PUBLIC SECTOR
ABSTRACT
The study dealt on the effectiveness of auditing and accountability - in the public sector. The rapid development financial management initiative in public sector and financial control has led to the need for improved performance measurement, r...
41. THE PROCUREMENT PRACTICE IN THE PUBLIC SECTOR ECONOMY: PROBLEM AND ISSUES
Abstract
This research work is set to determine the impact of Procurement practices in the execution of capital projects, the relationship between budgetary appropriation and actual funding, also the relationship between saving benefits and total capital expenditure.&nb...
42. THE ROLE OF CHURCHES IN COMBATING CORRUPTION AMONG POLITICAL OFFICE HOLDERS IN ANAMBRA, NIGERIA
ABSTRACT
The rate at which corruption spread among political leaders in Anambra state has frayed nerves and subjected the people to fear and trepidation. Avarice, greed and the get-rich quick syndrome have been identified as major causative factors. Hence the topic, &ld...
43. TREASURY SINGLE ACCOUNT: A VIABLE TOOL FOR REPOSITIONING GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) FOR SUSTAINABLE DEVELOPMENT IN NIGERIA
Abstract
Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually m...
44. VALUE ADDED TAX IN NIGERIA: CHALLENGES AND ECONOMIC IMPLICATION
ABSTRACT
The study is to determine the role of the impact of value added tax (VAT) on Nigeria growth and development. The objective of the same are in suitable the effective of VAT as a suitable alternative to sales tax in Nigeria; to identify the methods of collecting value added...
45. AN ASSESSMENT OF THE IMPACT OF POVERTY REDUCTION PROGRAMMES IN NIGERIA AS A DEVELOPMENT STRATEGY
ABSTRACT
This study assessed the impact of poverty reduction programmes as a development strategy in Nigeria. The study first of all examined issues of poverty and underdevelopment in Nigeria, attributing it to lack of employment, high rate of illiteracy among the citiz...
46. A CRITIQUE OF THE POWERS OF ATTORNEY GENERAL IN THE ADMINISTRATION OF CRIMINAL JUSTICE IN NIGERIA
ABSTRACTS
In the system of Administration of Justice in Nigeria, Attorney General occupies a very prominent position. As the Chief Law Officer and Minister for Justice, Attorney General exercises a controlling authority in the conduct of any civil proceeding affecting government or any...
47. THE IMPACT OF PUBLIC SECTOR ACCOUNTING IN NIGERIA FINANCIAL CONTROL SYSTEM
ABSTRACT
This research was aimed at finding out the impact of public sector accounting in Nigeria financial control system using Esan south east local government area of Edo state as a case study. The purpose was to find out if the control of public fund adopted by the local government...
48. MILITARY RULE AND POLITICAL TRANSITION IN NIGERIA: AN APPRAISAL OF ABACHA REGIME (1993- 1998)
ABSTRACT
This study analyzes military rule and the political transition to democracy in Nigeria. It enquires into how military intervenes in the Nigerian politics in the recent time. The study also examines how corruption induces military intervention in Nigerian politics due to the emb...
49. THE EFFECT OF PRIVATIZATION AND COMMERCIALIZATION ON THE NIGERIAN ECONOMY (1970-2010)
ABSTRACT
The privatization and commercialization of Nigerian enterprises today, faces a lot of challenges in tackling the menaces of corruption and mismanagement of public funds. It is because of social issues like economic inequalities, unemployment that made the state to interfere in...
50. AN ASSESSMENT OF THE LEGAL FRAMEWORK OF THE ROLE OF LEGISLATURE IN NIGERIA’S BUDGET PROCESS
Background to the Study
Government budget refers to a country’s financial plan encompassing revenue and expenditure over a period of one year. It therefore, provides important government revenue sources and items on which such revenues would be spent within a spec...
