The Public Accountant in the Implementation of Accountability, Probity, and Transparency in the Federal Civil Service
Chapter One
Objective of the study
- To determine the degree of implementation, of accountability, transparency and probity in the public sector especially in the state and federal civil service.
- To determine the best way to improve on accountability, transparency and probity in Nigeria economy.
- To determine whether public accountant in collaboration with their chief executive utilize judiciously all the allocations made from the budget.
CHAPTER TWO
REVIEWED OF RELATED LITERATURE
One of the surest ways a research can succeed in making an impact in the society is by developing a more viable, stronger and more mordent result than other authors in that field of study. This is by way of reviewing and building upon other existing research work carried out by others such as prototypes, textbooks, magazines and other related relevant materials to the subject matter.
In the words of Garbutt, (1982) an everyday story of debits and credits revolves around the nominal or general ledger. It is within the nominal ledger and nowhere else that the ancient art of double entry book keeping is still practice in the worlds of Adegbite (1992) in his work on “accountancy profession and the society,” he maintained that the contribution of accountancy profession to society could be viewed from three perspectives.
i Integrity (honesty in personality and transactions)
ii Accuracy and competence, and
iii Clarity of presentation
Integrity
The primary objective here is to examine attributes required of an accountant, the societal changes in the environment and the effect of the role and professional duties of an accountant and how an accountant should respond to such changes.
Accounting as a social function, therefore, refers to the functional contribution of accountancy profession to the society. This can be viewed from two perspectives: first in the context of the work accountants presently perform based on their perceived roles of themselves, and secondly, the roles prescribed by the society of accountants based on needs. The services provided by the accountancy profession in general to the society include among others
- Handling of accounting functions such as recording, analyzing and presentation of financial activities of organization;
- Sourcing of funds and cash management;
- Tax management and other acceptable accounting standard;
- Enforcing adherence to acceptable accounting standard;
- Accountability and control to help achieve efficient allocation of limited resources; and
- Involvement in strategic planning, implementing and quality control of activities.
- Therefore, honesty in personality and transaction remains the watchword.
The personality sought should combine energy and drive, the desire to probe a situation, identify a problem, organize and disclose findings and work towards a solution. In this process, one must be presentable, reasonable, logical, and persuasive enough to sell plan action. In the absence of these skills, the power of great intellect insight analysis and planning ability will be lost.
CHAPTER THREE
RESEARCH METHODOLOGY
INTRODUCTION
In this chapter, we described the research procedure for this study. A research methodology is a research process adopted or employed to systematically and scientifically present the results of a study to the research audience viz. a vis, the study beneficiaries.
RESEARCH DESIGN
Research designs are perceived to be an overall strategy adopted by the researcher whereby different components of the study are integrated in a logical manner to effectively address a research problem. In this study, the researcher employed the survey research design. This is due to the nature of the study whereby the opinion and views of people are sampled. According to Singleton & Straits, (2009), Survey research can use quantitative research strategies (e.g., using questionnaires with numerically rated items), qualitative research strategies (e.g., using open-ended questions), or both strategies (i.e., mixed methods). As it is often used to describe and explore human behaviour, surveys are therefore frequently used in social and psychological research.
POPULATION OF THE STUDY
According to Udoyen (2019), a study population is a group of elements or individuals as the case may be, who share similar characteristics. These similar features can include location, gender, age, sex or specific interest. The emphasis on study population is that it constitutes of individuals or elements that are homogeneous in description.
This study was carried to examine The Public Accountant In The Implementation of Accountability, Probity And Transparency In the federal civil service. Federal civil service, Uyo form the population of the study.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
INTRODUCTION
This chapter presents the analysis of data derived through the questionnaire and key informant interview administered on the respondents in the study area. The analysis and interpretation were derived from the findings of the study. The data analysis depicts the simple frequency and percentage of the respondents as well as interpretation of the information gathered. A total of eighty (80) questionnaires were administered to respondents of which only seventy-seven (77) were returned and validated. This was due to irregular, incomplete and inappropriate responses to some questionnaire. For this study a total of 77 was validated for the analysis.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
Introduction
It is important to ascertain that the objective of this study was to ascertain the Public Accountant In The Implementation of Accountability, Probity And Transparency In the federal civil service. In the preceding chapter, the relevant data collected for this study were presented, critically analyzed and appropriate interpretation given. In this chapter, certain recommendations made which in the opinion of the researcher will be of benefits in addressing an the Public Accountant In The Implementation of Accountability, Probity And Transparency In the federal civil service
Summary
This study was on the Public Accountant in The Implementation of Accountability, Probity And Transparency In the federal civil service. Three objectives were raised which included: To determine the degree of implementation, of accountability, transparency and probity in the public sector especially in the state and federal civil service, to determine the best way to improve on accountability, transparency and probity in Nigeria economy and to determine whether public accountant in collaboration with their chief executive utilize judiciously all the allocations made from the budget. A total of 77 responses were received and validated from the enrolled participants where all respondents were drawn from federal civil service in Uyo. Hypothesis was tested using Chi-Square statistical tool (SPSS).
Conclusion
It can be concluded that corruption in the public service has eaten deep into the fabric of our society at every level. And its eradication is not in sight because a good number of people of substance are in key positions in the public service are involved. They use their office for pecuniary advantage, use junior officers (such as unity school bursars) to make money,take gratification for admission of children into unity schools influence peddling of results and less than a full day’s work for a full day’s (i.e. constantly in a meeting without attending to the parents who are looking for him). They live above their income and make things happen.
The impact of the public accountants in the implementation of accountability, probity and transparency in the Federal Civil Service have not been felt because of high level of corruption that exist in the system.
RECOMMENDATIONS
- It is believed with improved information education and awareness corruption will be reduced if not totally eradicated.
- The Nigerian value system must be changed so as to stamp out dishonesty and use of double standard in handling government matters.
- The Institute of Chartered Accountant of Nigeria and other related accounting training bodies should live to their responsibilities towards ensuring that their members maintain the ethics of the profession and code of conduct in their practice.
References
- Amushie, P.C. (2000). Essay on Public Sector Accounting and Auditing. Owerri: Spectrum Books Limited.
- Akpan, S.U. (2001). Financial Management in Government. Lagos: Longman Publishers.
- Budget Office (2000). Year 2000 Budget Estimate on Recurrent and Capital Expenditure. Abuja: Federal Ministry of Finance.
- Federal Government (2000). Financial Regulation (Revised to 1st January 2000). Lagos: Federal Government Press.
