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CHAPTER ONE INTRODUCTION 1.1 Background to the Study According to Jensen (2006), an agency relationship is a contract under which one or more persons (principal) engages another person (the agent) to perform some services on their behalf which involves delegating…
PUBLIC SECTOR ACCOUNTING AND NIGERIA LOCAL GOVERNMENT COUNCILS CHAPTER ONE INTRODUCTION 1.1 Background to the Study The Nigeria public sector consist of three separate level of government whose status, powers ad relationship are defined and guaranteed by the constitution. They…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Corruption and looting of public treasury is a major problem in the public sector accounting. Report from office of statistics Lagos show that our accounting records are balanced in arrears and our…
CHAPTER ONE INTRODUCTION Public corporation are enterprises, which are partly or wholly owned by the government, which private enterprises have been unable to take care of due to lack of adequate capital.Government have generally started playing a major role in…
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Fraud is an act of deception intended for personal gain or loss to another party. Fraud as a crime embraces all the multifarious means which a human ingenuity can device which are…
CHAPTER ONE Introduction 1.1 Background of Study The earliest trace of any form of direct taxation in Nigeria even before the British Administration was in Northern Nigeria. The North was favored for this because it had a form of organized…
CHAPTER ONE I INTRODUCTION 1.1 BACKGROUND OF THE STUDY. Monetary policy refers to any of a number of government measures undertaken to affect financial markets and credit conditions with the ultimate objective of influencing the overall behaviour of the economy. In…
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Internally Generated Revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. The primary source of local government sustenance is from Federal Allocation. It is the…
ABSTRACT The increasing of fraud and misappropriation of public fraud and property by the public service servant posses a question as to whether auditing plays any significant role towards ensuring proper accountability in the public service. The focus of the…
ABSTRACT The government felt that some public sector businesses are performing below expectations. Some incurred debts, which are being repaid and serviced by the government. The government also became worried that substantial part of its capital votes were used to…
ABSTRACT The title of this research work is, problems and prospects of local government finance/accounting in Nigeria” with particular reference to Enugu North and Enugu South Local Government Area, Enugu State. It has been identified that accounting and financial reporting…
ABSTRACT The government felt that some public sector businesses are performing below expectations. Some incurred debts, which are being repaid and serviced by the government. The government also became worried that substantial part of its capital votes were used to…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The local government, which is the third tier of government, has variously defined by many people. Golding in his book local government defined it simply as the management of their own airs…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Local governments form the third tier of government. The aim of creating local government is to decentralized government activities so that local governments which are nearest to the people will enable the…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Expenditure control is part of management control process in every organization, both government establishment and private establishment. Expenditure control is defined as the process by which managers use productively and efficiently, the…
Format: MS WORD | Chapter: 1-5 | Pages: 65-80 | Price NGN3,000 EFFECT OF INTERNAL AUDIT ON PUBLIC EXPENDITURE IN LOCAL GOVERNMENT AREAS IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Auditing, which has to do with a careful…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Financial management in the content of local administration is the discipline on the part of the leadership, management and staff of the local government to prepare a realistic annual budget, collect revenue…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Government financial reporting are responsible for making public the data gotten and accumulated in the government accounting system open to the public. This research work willmajorlydeal with the financial reports, specifically year-end…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The government of Nigeria, like others in dffierent parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Chartered…
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Long before business enterprises emerged in whatever form, government has been in existence and has maintained records of taxes collection either in monetary or in kind as well as records of how…