THE ROLE OF ACCOUNTING IN NATIONAL DEVELOPMENT

THE ROLE OF ACCOUNTING IN NATIONAL DEVELOPMENT

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CHAPTER ONE
  • Introduction

1.1     Research objectives

  • Significance of study
  • Limitation of study
  • Definition of terms

 

 

 

CHAPTER TWO:

  • Review of related literature

2.1     The role of accounting

  • Accounting in the activities of government
  • Planning and forecasting
  • Economic planning
  • Importance of accounting

2.6     Accounting control within an economic system

  • Investment decisions and accounting

 

CHAPTER THREE:

  • Summary of findings

3.1     Discussion of findings

  • Conclusion
  • Recommendations

Bibliography

 

ABSTRACT

 

Generally speaking, this academic work “THE ROLE OF ACCOUNTING IN NATIONAL DEVELOPMENT”, shows how accounting play a major role in the sustenance of economic viability, political stability and social harmony in any given state or nation.  The reason for this obvious fact as regarding our national development is not far fetched considering the enormous multisectoral dimension of Nigerian economic activities both in the public and private sector.

The first chapter tries to introduce the growth and development of a country and often its problems and possible solutions for a sustainable economy.

However, the second chapter deals with the important role which accounting play in a given society and how it measures the profitability and viability of any project.  It also emphasizes accounting based on the activities of government.  It equally relate the importance of accounting records in economic planning and its control within an economic system.

Finally, the third chapter, tries to summarize, make discussion upon the summary of findings, make necessary conclusion and recommendations.

Therefore, it should be noted that given to enormous and variant economic base of Nigeria, her urge economic market and a comparatively large multisectoral business transactions that sometimes involve heavy financial investment on the part of the government, the need for properly coordinated accounting is more than ever inevitable.

CHAPTER ONE

 

  • INTRODUCTION:

One of the basic aims of every nation is to see to the growth and development of its country.  The achievement of the later is often a problem to the developing or under-developed countries because of the following:

(i)      Rapid population growth

(ii)     Under utilization of resources human and material

(iii)    Low per capital income

(iv)    Low level of technology etc.

These countries only experienced economic growth which involves the increase in goods, and services produced resulting to a high national income and low per capital income due to its rapid or increase population.  For these countries to experience economic and national development, they have to improve the quality and techniques of production, provided those basic government services such as education, medical center and transport etc, which serves as fertile soil for the remainder of the economy.

In addition, the government of such countries needs to stimulate high rate of capital formation in production of facilities both in government and private sectors, conditions which would have worsened the impact of thee economic recession on the populace.  Accounting also provides a measure of liquidity or cash flow and indicate when there is a decline in liquidity or short fall in cash flow.

All the above considerations and evaluations have to be made with recorded data to produce a reasonable and reliable projects.

 

1.1     RESEARCH OBJECTIVES:

The following constitute the very research objectives of this academic work:

  1. To find out if there is relationship between accounting and a sustainable national development.

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