ACCOUNTING IN THE NIGERIA PUBLIC SECTOR (ISSUES, PROBLEMS AND PROSPECT) A CASE STUDY OF NEPA ENUGU

ABSTRACT

Today must public sector establishment has been accused of financial recklessness perpetrated by various ministries and parastatals, thus has opened up an can of worms in the bosom of our public sector. The problem often experienced by operators of government establishment like Enugu State Broadcasting Service   (ESBS) in maintaining a good accounting system with a view to enhancing accountability is the object of the research work. However, chapter one deals strictly with the over view of the study in the introduction of the topic, also a brief history of the establishment (ESBS) their target, problems etc. Chapter two talked about the basis of public sector Accounting, Acts regulating Nigeria public sector Accounting. Financial control in government accounting, comparison between government and commercial accounting, users of public sector accounting and finally some problems were identified. This research work was carried out through oral interviews and distribution of questionnaires for the collection of data & relevant information from the departments of public affairs and accounts of the Enugu State Broadcasting Service   (ESBS). Also information was sourced through secondary data, which includes textbooks, annual report and customer service of ESBS. The following chapter death with the analysis of data and testing the formulated questionnaire with chi-square technique. Finally, the summary of the findings, conclusion and recommendations were discussed.