THE ROLE OF ACCOUNTING IN NATIONAL DEVELOPMENT A FOCUS ON A DEVELOPING ECONOMY SUCH AS NIGERIA

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THE ROLE OF ACCOUNTING IN NATIONAL DEVELOPMENT A FOCUS ON A DEVELOPING ECONOMY SUCH AS NIGERIA

ABSTRACT

This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in nigerian economy.

It also focused on the information supplied by the accountant, its contribution to the success of privatization and commercialization exercise, and this shows that the accountant is important among other groups of professionals needed for the implementation of the exercise and they formed the pillar on which any successful established rest upon.

The accountants in nigerian today faces a lot of challenges in executing their services, but from the course of finding, i will recommend that accountants should be given a free hand in the implementation of the exercise in order to enhance the profitability of such parastatals.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE:

1.0 Introduction

1.1 Background of the study

1.2 Objectives of the study

1.3 Scope and Limitation

1.4 Definition of terms

CHAPTER TWO:

2.1 The functions and objectives of National Council of Privatization and commercializaiton

2.2 The Impact of privatization and commercialization on the Accountants

2.3 Problems of Nigerian Accountant

2.4 The Accountants and the Public in General

CHAPTER THREE:

3.1 Summary of findings

3.2 Conclusions

3.3 Recommendation

3.4 References

CHAPTER ONE

1.0 INTRODUCTION:

The economic recessions changes in the early 80’s to the general decline in public revenue. As a result of this, government appointed several study group to examine their operation with a view to determine the basis for a new funding scheme, operate capital structure as well as incentive measures to enhance their productivity and general efficiency in the face of declining government revenue and expanding demand for social services. This has led to the inauguration of national council on privatization where the president stated thus, “there are over 1000 state owned enterprises in nigeria. Many of these enterprises gulp billions of naira without yielding much positive result in terms of consumer’s satisfaction which ought to be the top priority”.

1.1 BACKGROUND OF THE STUDY:

This project topic emphasizes that the only rational remedy is to reduce the burden through effective privatization and commercialization of the public enterprise, in other to achieve the aim and goals of establishing them and also a programme to cure the inefficiencies and indiscipline in the stated owned enterprise, which will later help in controlling the operation of certain key economic enterprise from the public to the private sector.

1.2 OBJECTIVES OF STUDY:

The objectives of this research work is to investigate or enquire for the following:

(a) the sole of accountants in the privatization and commercialization in nigeria.

(b) to inquire into the reliability of the information supplied by the accountant in the implementation of the exercise.

1.3 SCOPE AND LIMITATION:

Obviously, there are many public enterprise that are stated for privatization and commercialization whether full or partial in each respect.

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