FINANCIAL MANAGEMENT AND ACCOUNTABILITY IN NIGERIAN LOCAL GOVERNMENTS: A CASE STUDY OF ISIALA-NGWA SOUTH LOCAL GOVERNMENT, ABIA STATE

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  • Project ID: ACC2084
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ABSTRACT
Due to the tagged stereotype that what belongs to the government belongs to nobody; there has been the unfortunate general feeling among Nigerians that “it is no crime to misappropriate to personal use, government resources or funds with careless abandon”.  Against this backdrop there is a problem of financial management and accountability in Isiala Ngwa South Local government Council.
Despite all the provisions in the financial memorandum and checks and balances system, there are continuous cases of corruption and embezzlement, which undermines the objectives of the local government.  This phenomenon has been exacerbated in recent times by massive poverty, deprivation and generally a very low standard of living in the general Nigerian society, which has not been helped by long years of military misrule, and massive corruption in the highest lungs of government.
The objective of this research work is to examine the various provisions made in local government reform guidelines of 1976, 1988 and other recent reforms.  There is the provision of the financial memorandum and instructions and relevant documents for effective financial management and accountability in local government system.
In view of these stated objectives, this research work is intended to critically study the problems associated with financial management and accountability in Nigerian Local Government system.  The services, which the local government is supposed to render were studied hoping that findings and recommendations proffered by the researcher will be of good help to the society at large.
 
TABLE OF CONTENTS
Title page II
Approval page III
Dedication IV
Acknowledgement V
Abstract VI
Table of Contents VIII

Chapter One
1.0 Introduction 1
1.1 Background of the study 1
1.2 Statement of problems 4
1.3 Objectives of the study 5
1.4 Significance of the study 6
1.5 The scope and limitations of the study 7
1.6 Definition of terms 8

Chapter Two
2.0 Literature Review 10
2.1 Concept of Local Government 13
2.2 Brief Historical Development Accounting 14
2.3 The meaning of accounting 17
2.4 Roles of Accounting to the Society 19
2.5 Roles of Accountant in the society 21
2.6 Accounting Assumptions and principles 22
2.7 Importance of Accounting Information 25
2.8 Principles of Accounting 27
2.9 Users of Accounting Information 29
2.10 Qualities of Accounting Information 32
2.11 The meaning of Accountability 37
2.12 Accounting Systems 42
2.13 The meaning of Financial Management 46
2.14 Functions of Finance 46
2.15 Generation of Fund or Revenue in
 Local Government 50
2.16 Services rendered by the local government 53

Chapter Three
3.0 Research Design and Methodology 55
3.1 Research Methodology 56
3.2 Research Design 56
3.3 Instrument for Data Collection 57
3.4 Determination of sample size 58
3.5 Method of sampling used in selection 59
3.6 Method of statistical analysis 59

Chapter Four
4.0 Data Presentation and Analysis 61
4.1 Formulation of Hypothesis 75
4.2 Test of Hypothesis 77
4.3 Hypothesis I 77
4.4 Hypothesis II 80
4.5 Hypothesis III 81
4.6 Hypothesis IV 83

Chapter Five 
5.0 Findings, summary, conclusion and recommendations 85
5.1 Findings 85
5.2 Implications of the result 88
5.3 Summary 90
5.4 Conclusion 91
5.5 Recommendations 92
Bibliography 97
Appendices:
(i) Covering letter to the questionnaire 100
(ii) Questionnaire 101

FINANCIAL MANAGEMENT AND ACCOUNTABILITY IN NIGERIAN LOCAL GOVERNMENTS: A CASE STUDY OF ISIALA-NGWA SOUTH LOCAL GOVERNMENT, ABIA STATE
For more Info, call us on
+234 8130 686 500
or
+234 8093 423 853

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  • Type: Project
  • Department: Accounting
  • Project ID: ACC2084
  • Access Fee: ₦5,000 ($14)
  • Pages: 110 Pages
  • Format: Microsoft Word
  • Views: 1K
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    Details

    Type Project
    Department Accounting
    Project ID ACC2084
    Fee ₦5,000 ($14)
    No of Pages 110 Pages
    Format Microsoft Word

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