ACCOUNTABILITY IN PUBLIC SECTOR A PRECONDITION FOR ECONOMIC GROWTH AND DEVELOPMENT (A Case Study Of Newy Norty Local Government Of Anambra State)
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ACCOUNTABILITY IN PUBLIC SECTOR A
PRECONDITION FOR ECONOMIC GROWTH AND DEVELOPMENT (A Case Study Of Newy Norty
Local Government Of Anambra State)
PROPOSAL
The object
of this study is to find out how relevant accountability is to our nation
Nigeria. Accountability in public administration refers to produce in financial
and material management of scare resources for the general welfare of the
citizens. However; lack of accountability and improper accounting by our public
officers has presented a big blow to the economy.
In this
work, much emphasis will be laid on the need for accountability in public
sector, the evolution of unmilitary on accountability, the various factors that
militate against accountability and the various methods of enforcing accountability
in our nation in order to bring economize growth and development will be
exhaustively discussed among others, Thus, the government will have to device
ways and means of making public officers accountable number of public financial
ethers will be laid out to support the need for adequate accountability in the
management of public finds and resources . There information will be gotten
from the use of analysis of data through questionnaire and interviews. In
conclusion, several recommendations for appropriate accountability among public
officers will be made by this study.
Table Of
Contents
Title Page
Approval
Page
Dedication
Acknowledgement
Proposal
Table of
content
Chapter One
1.0
Introduction
1.1
Background of the study
1.2
Statement of the study
1.3
Objective of the study
1.4
Significance of the study
1.5 Scope of
the study
1.6
Limitation of the study
1.7 Brief
history of Nnewi north local government
1.8
Definition of terms
References
Chapter Two
2.0 Review
Of Related Literature
2.1
Accountability and the Nigerian societal ethics and values
2.2
Evaluation of military on accountability
2.3 Methods
of enforcing accountability
2.4 The role
of accountability in Nnewi North local government of Anambara State
2.5 Factors
that militate against accountability in the public sector.
2.6 The
professional ethics of public financial management.
2.7
Accounting documents and recording transactions
2.8
References.
Chapter
Three
3.0 Research
Methodology
3.1 Research
Design
3.2 Data
Collection Method
3.3 Data
Presentation And Analysis
3.4
Statement of Null and Alternative Hypothesis.
Chapter Four
4.0 Report
And Data Analysis
4.1 Analysis
Based On Objectives
4.2
Hypothesis Testing
4.3
Discussion
4.4 Data
Analysis Of The Local Government
4.5
Organization Of The Accounts/ Finance Department
4.6 The
Nnewi-North Local Government’s Accounting System.
4.7 General
Financial Arrangement
4.8 Control
And Reporting
4.9 Planning
And Performance Evaluation
Chapter Five
5.0
Findings, Recommendations And Conclusions
5.1 Summary
Of Findings
5.2
Conclusion
5.3
Recommendations
Bibliography
Appendix.
CHAPTER ONE
1.0
INTRODUCTION/ BACKGROUND OF THE STUDY
1.1 THE NEED
FOR ACCOUNTABILITY IN PUBLIC SECTOR
At, the
onset of the oil boom in the 1970’s, many were convinced that the era of
scarcity has given way to abundant resources. A major problem was how to plan
for the societies to be confronted with the vast increases in material wealth
and leisure. The national priorities shifted rapidly as Nigerians embrace the
increased material wealth with poor planning and abundant waste. The cost of
running the government enlarged bureaucracy and social programme increased
tremendously as money realized from the oil boom was squandered with impurity.
Inflation, affluence and ostentation life- style became the habits of
Nigerians.
A decade
later, in the 1980’s the fail i8n oil prices presented a big blow on the
Nigerian Economy. The financial plight of the nations’ book on crises,
inflation, lack of liquidity and unfavorable balance of payment forced the
government to introduced several economic survival package such as: the
economic stabilization and reconstruction of policy, by the shagari
administration and numerous reforms and commissions set up to bring spending sanity
on the populace to a lower level for improvement of the situation in the near
future. For these reasons accountability or the demand for public offices to
give account of public resources, be it funds, properties, public statement,
personal behaviors, actions, performance will continue to be of great concern
to government policy makers.
As the
public continues to feel an increasing painful economic pinch, the management
practices of public officers will be under great scruting. If government and
public officers cannot account for the way they use resources, then there will
be a complete loss of confidence and trust on programme, necessary resulting to
general apathy and discontent among the populace and even a breakdown of law
and order. Thus, the inherent problem, facing the government is to device ways
and means of making public officers accountable to the taxpayers for the scarce
resources under their care and for their actions while discharging their
duties. In essence, accountability in public administration refers to efficient
management of resources for the general welfare of the citizens. This idea will
be fully developed in the proceeding discussions.
However, the
modest intention of this paper is to examine several government policies aimed
at inhibility accountability among public officers, determine environmental
factors that militate against accountability, and postulate strategies for
prudent financial management and propriety among officers. Pursuit of these
objectives wills necessitates relevant discussions of accountability
corruption, as a mechanism for controlling waste, property values and
efficiency in the management of public of fund.
In Nigeria
today, accountability has become of great concern to both the government and
the taxpayers. Accountability to public administrators refers to prudent in
financial or materials management of scare resources. It connotes the idea of
doing more with little and being able to account for every aspect of the
resources involved in the process.
To max Weber,
accountability entails “mental revolution” of the workers so as to embrace
every fact of the efficiency theory. Thus, accountability involves a process by
which a public officer can be able to give account of his performance through a
process model of input-process-output.
Accountability
refers to a situation where; “a public officer takes charge of the property
belonging to the public. This implies that there is a contractual agreement
either by verbal or written or simply understood that a public officer must
give an account of his actions in regard to the property to the owner (the
public, government or his representatives).
If anything
has bothered careful observers in recent times, it is the manner in which
public finances and properties are wasted with impunity either by embezzlement,
arson, accidents, mismanagement or inefficient application one can stop for a
moment to wonder whether the abandoned machineries, equipment cars found
littered all around our government house and the government ministries belonged
to one person, wouldn’t the person immediately repair them and put them back
into use? The view expressed by Ejimofor in his writing is similar to the above
he stated thus, “that smart massagers, clerks, administrators, executives,
ministers, commissioners, military, governors and even head of state were found
guilty over alleged criminal, and, man over of public fund, material and
resources’.
Likewise
Ugwu in his own contribution said “that civil service is notable for waste and
inefficiency which can be attributing to bureaucratic straight adherence to
routines and procedures.”
In the past,
cases of embezzlement involving millions of naira have been uncovered in
various ministers in the local government, state which the attitude of public
officers and government towards the offence has been luke-warm. This in effect
encourages more embezzlement, as punishments methods on offending public officers
are lesser than the offence committed.
Most
Nigerian have grown to accept and conceive public offices as a “money making
machine.” There is nothing new in public officers making one millions of naira
after one year of office whereas his salary is not to two hundred thousand
naira annually. The extent to which corruption has infested and infact polluted
our public institution is far unimaginable. A panel constituted by the
government was saying “there were 10 to 70 outstanding audit quarries inn
connection with expenditure vouchers for federal non-accounting minrtines and
local government covering the eight year period 1965 to 1972.” Ejiofor
summarized the issue on accountability in his theory as follows:
(a) The
average Nigerian is corrupt, dishonest, nepotic, tribalistic and lazy and is
all the time seeking for the opportunity to defraud and cheal his employer.
(b) The
Nigerian society does not reward hard work, diligence, objectivity,
selflessness, patience and inventiveness; the emphasis is on shortcuts,
self-satisfactory, now-now and quick quick.
(c) The
environment in Nigeria is not conducive for effective and efficient running of
organization(s), a pre-condition for Notional development
In this
study, which is meant to show that no meaningful growth and development can
take place in any Nnewi North local government of Anambra state, Nigeria?
Without disciplined public officers. Who can be accountable for their actions
and behaviors and also for the resources under their care?
A nations
development and growth potentials are measured by the ability of its’ public
officers level of accountability both while in the office and long after when
they have left office.
Hence,
accountability should be critically examined to provide some guide towards the
transformation of the economics growth and development in our country, Nigeria.
1.2
STATEMENT OF THE PROBLEM.
Accountability
has a very large effect on the Nigeria economic growth and development. In
Nigeria today, accountability has become of great concern to both the
government and the taxpayers. Accountability in public administration refers to
prudence in financial and, material management of scare resources for the
general welfare of the citizen. It is concerned with the idea of doing more
with little and being able to account for every aspect of the resources
involved in the process.
Many factors
militate against accountability in our nation. These factors are instruments of
mismanagement of public funds instability of tenure officers, hereditary
influences, administrative loyalty and eye –service syndrome and institution
inefficiency. The contains poor accounting conduct in our public sector is
contributory to the under development of both local and the nation as a whole.
The contions poor accounting conduct in our public sector is contributory to
the underdevelopment of both local and the nation as a whole. The extravagant
attitude exhibited by public officers who have amassed public finds and the
socio economics effects of their acts have been a subject of national concern
in recent time.
Thus the
inherent problem facing the government is to device ways and means of making
public officers accountable. A number of public financial ethics have evolved
to support the need for adequate account ability in the management of public
finals; these affirmative ethical principles include in department integrity
and objectively include all proper transaction from the view point of generally
accepted accounting principles and possession of competence and technical
standards.
From the
above, one can deduce that commutable is a precondition for economic growth and
development. The statement of research problems becomes:
i. What are
the reasons for efficient accountability and the cause of inefficient
accountability
ii. Whose
responsibility is it to ensure that effective and efficient accounting system
operates or exists?
iii. What
are the prospects of accountability in public sector in order to circumvent the
inherent causes of inefficient accounting system
1.3 THE
OBJECTIVES OF STUDY
The aim and
objectives of this study include;
i. To
identify the various factors that militate against accountability in Nnewi
North local government of Anambra state of Nigeria
ii. To
determine the implication of accountability, its effects on economic growth and
development Nnewi North Nigeria.
iii. To
determine the attitude of Nigerians towards accountability
iv. Finally,
to suggest based on my findings some remedies for appropriate accountability
among public officers
1.4 THE
SIGNIFICANCE OF THE STUDY
Research
data from this study with added more facts to the existing body of knowledge.
It will show the causes of poor accountability attitude and lack of proper
adequate accounting system of our public officers in the Nigeria. This study
will also provide a way of tackling such problem.
It should be
noted that accountability applied both to the obligation to perform work and to
exercise authority. This means that accountability is always an upward activity
this study should be of immense importance to all the financial studies
students. The accounting students need this study should be of immense
importance to the entire financial studies student. The accounting student
needs this study for their continuous learning while other departments need it
for the understanding of monetary policy. It can also of valuable use to the
following: -
(1) To the
student, it will provide a compliment to the few exiting text on monetary and
material resource accountability
(2) To
researches, it will serves as a valuable source of data
(3) To the
policy makers, it highlight the mechanism or methods of enforcing account
ability in public administration, against achieving set of goals and objective,
it also analyses and suggest solution to the problems facing accountability in public
sector.
(4) To the
investors, it serves as a guideline on the effect of accountability on public
sector of the economy in which their funds can be invested and finally.
(5) The
study of accountability helps the bankers in analyzing the effect of government
activities on the overall economy and how it will improve the rate of economy
growth and development in Nigeria.
1.5 SCOPE OF
THE STUDY.
However,
this research is vividly restricted to Nnewi – North Local Government area of
Anambra State of Nigeria. The research topic is broad, theoretical and
analytical in nature and can be undertaken with respect to any part of the
local government for example, cash management, internal control performance and
efficiency. This, the reason for the limitation of the study in the below
aspects.
1.6
LIMITATION OF THE STUDY.
The
limitation of this study can be emphasized by the following:
i. General
Financial arrangement
ii. The
restriction of data pertaining to public sectors of the economy. It therefore
becomes difficult to assess the impact of accountability on public
administration.
iii. The
erratic nature of government, in Nigeria, there is a great deal of instability
in government, therefore economic financial development policy are never
stable. It makes accountability in public sector very difficult and impossible
of achieving any economic growth and development since it keeps changing with
the advent of each new government.
iv. The
inability of the financial authority and administration to provide adequate statistics
on the performance of accountability measures adopted by them.
This is
largely, due to the problems of illegal actions of the officers / citizens who
attempt to thwart the effect of the government in public sector.
1.7 BRIEF
HISTORY OF THE NNEWI-NORTH LOCAL GOVERNMENT OF ANAMBRA STATE.
The
Nnewi-north Local Government of Anambra State, as one of the pioneer leading
local government in Anambra state has been in operation in Nigeria over fifteen
years. The local Government came into existence in 1991, during the creation of
new local government is situated along oba oraifite and okigwe express road .
The local government was formerly known as Nnewi local government with a
division of two equal parts-one is Nnewi –North and Nnewi-sorth Local government
Latter.
However,
Nnewi-north local government is made up of five parts (villages) with one
central igwe for both the north and south. The villages on their own here the
obi’s as their co-ordinators. The villages in N newi-north includes: Otolo,
umagu, umudim, Nnewichie and ichie .
The people
of Nnewi-north local government are known to be traders: They trade mainly on
motorcycle and motor parts. Hence the “Nkwo market” Nnewi-north is known for
business in their geographical area, this attracted people from other areas to
come and trade with them, which in turn leads to the development of the local
government.
The recent
government under the chairmanship of Mr. Francis okeke had accomplished comes
many investment and development for the masses. This was possible because of
the share of the national cake gotten from Federal through the State government
of Anambra. Though, this would not have been enough had they not put in their
efforts into production of goods and services like the production of food items
and fertilizer. Also they embark on investing in profitability ventures. The
accomplishment includes building of roads, which is one of the important
things, which they are in desperate need of. However, this seems to have its
origin from the regime of Mr. Anthony Enuma. The development and retructing of
the new big market is not to be left out. The market “Nkwo market” is the major
sources of revenue for the local government now. The employment opportunity for
the local government indigenes and non-indigenes is not to be left out.
Currently,
they have about 1500 staff strength condusively, since its existence, it has
been contributing in normal measures towards social and economic advancement of
Anambra State and Nigeria at large. Added to that, the Nnem – local government
has been maintaining and improving the living standard of the staff to a
sustainable level.
1.8
DEFINITION OF TERMS
There are
terms, which were frequently used in implementation, operation and execution of
an efficient accountability in public sector and are defined and explained as
follows:
a.
Accounting: - By 1966, the American Accounting Association interpreted
accounting as: the process of identifying, measuring and communicating economic
information to permit informed judgments and decisions by the users of the
information. Accounting is also concerned with quantification of economic
events in money terms in order to collect record, evaluate and communicate the
results of past events and to aid in decision – making. This definition embraces
the local government accounting. I’m pendley (1993) defined Accounting as a
discipline for providing information and evaluation of such information. For
the purpose of this research, the objectives of accounting are as follows:
Making
decisions concerning the use of limited resources, including the identification
of crucial decision areas and determination of objectives and goals.
Effectively
directing the controlling of an organizations human and material resource.
Maintaining and reporting on the custodianship of resources and facilitating
social functions and controls.
b.
Accounting system: According to Jawhar (1985) the accounting system includes
the various techniques and procedures used by the accountant (prepare) in
measuring, describing and communicating financial data to users.
C.
Accounting Policies: According to statements of Accounting standards (SASI).
These are those bases, rules, preparing and presenting financial statements
judgment is required in the choice of the accounting policies which are
appropriate to the circumstance of an enterprise and are best suited to present
the true and fair view of its’ results and financial position
d. Internal
control: According to R.N. Goyal and C.B. Gaur (1982), internal control, is a
wider term. Internal control which also includes internal check is the whole
process or system of controls, financial, management and otherwise established
by management to enable business to function in an orderly manner, ensure the
security of its’ cash and property as well as the keeping of accurate and
realize records. The purpose of internal control is to present errors and fraud
or discover them in time if they occur.
e. Economic
development: According to Augustine E. Ejili (1996) Economic development is a
process whereby the real per capital income of a given economy increases over a
period of time. Economic development entails economic growth accompanied with
solid institutional, political and other appreciable changes in the economy.
f. Public
administration: According to marshal Dirneck, public administration is a
process concerned with what and how of government. The coordination of all
organized activities having as it’s purpose the implementation of public
policy.
g. Economic
growth: According to Augustine E. Ejili (1996) Economic growth is quantitative
increase in the output of commodities per head.
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