The Influence Of Accountant In The Implementation Of Best Practice (Accountability, Probity And Transparency)

The Influence Of Accountant In The Implementation Of Best Practice (Accountability, Probity And Transparency)

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 financial records are hardly balanced daily, weekly, quarterly, half-yearly and yearly basis as appropriate.

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This was evidenced by Chief Olusegun Obasanjo during his first maiden address to the nation immediately he was sworn-in as the President of the federal republic of Nigeria on the 29th day of May 1999. He stressed that accountability, probity and transparency has suffered a lot set-back especially in the civil service. He therefore suggested that some of the best ways to eliminate this ill in the Nigerian public service are;
The effective use of public accounts; The use of effective legislation;
The effective implementation of government policies programs;
The effective use of auditors of the federal republic of Nigeria among others.

He therefore concluded by saying “when we consider how the public accounting and auditing can grow and develop, we are concerned not only with helping the public accountant or the auditor fill their position, but also with helping the whole.

• The Implication Of Common Currency For West African Countries
• The Implication Of Nigeria Value Added Tax (VAT) On The Payers
• The Importance of Accounting on Organization’s Effectiveness
• The Importance Of Accounting Training Of Secondary School Students In Teaching And Learning
• The Importance of Auditing in the Authentication of Financial Statement
• The Importance Of Financial Accounting Literacy On The Growth, Development, Survival, Productivity And Performance Of Smes
• The Importance Of Proper Accounting In Modern Day Business
• The Influence Of Accountant In The Implementation Of Best Practice (Accountability, Probity And Transparency)
• The Influence Of Job Incentives In Organizations Operation
• The Investment Of Insurance Fund In Nigeria
• The Management Of Account Receivable And Its Impact On The Performance Of Business Organization In Nigeria
• The Need For Accounting Education In Small Scale Industries
• The Need For Auditing And Investigation In Small Scale Business Organization With Particular Reference To Pentagon Shopping Center
• The Need For Effective And Efficient Inventory Management In A Manufacturing Company
• The Nigerian Capital Market
• The Nigerian Oil Industry – An Overview
• The Objectives of Financial Statements and there Usefulness to the General User Groups
• The Place Of Proper And Adequate Financial Record Keeping In The Success Of Small Scale Business
• The Problem of Flooding of Accountants in the Job Market
• The Problem Of Partnership Business In Nigeria
• Working Capital – Meaning, Nature and Uses

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