THE ROLE OF AN ACCOUNTANT IN A DEMOCRATIZED NIGERIA

THE ROLE OF AN ACCOUNTANT IN A DEMOCRATIZED NIGERIA

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ABSRACT

An accountant play enormous in the democracy and the improvement of the national economy. This is why this work titled, role of an accountant in a democratized Nigeria has been chosen.

This work will enlighten us on who these accountant are made of, the power they vested on statutory, how they can be defined and a lot of factors and functions we are suppose to know concerning them.

Furthermore, the role of an accountant is suppose to play under a democratic dispensation was dealt with in this work.

The work of some authors was also evaluated in order for the researcher to make his own contribution in the circumstances the review was directed into the foreign related literature and local related literature.

 

 

 

 

TABLE OF CONTENT

CHAPTER ONE

I.0  Introduction

  • Background of study
  • Objectives of study
  • Relevance of study
  • Scope and limitation
  • Definition of terms.

CHAPTER TWO

  • Review of literature
    • The relevance of accounting to economic development
    • Accounting as a part of control
    • The accountancy profession and Nigeria’s development
    • Accountancy related problems which indict the profession in Nigeria
    • Issues in accounting development in Nigeria
    • The role of accounting to the society.
    • Accountant work in public.

CHAPTER THREE

  • conclusion and recommendation.
    • Findings
    • Recommendation
    • Conclusion

Bibliography

 

 

 

 

 

CHAPTER ONE

INTRODUCTION

BACK GROUND OF STUDY

It is often said that an organization without an accountant is not a serious organization as it has no credibility. This is because the accountant is seen as the financial “gatekeeper” whose presence within an establishment underlines a commitment to sound financial principles and good business values. The society therefore expects the professional accountant to be able to give a good accountant of  himself by exhibiting a high degree of professional competence and unshakeable integrity in the discharge of this duties. The economy of Nigeria and indeed the economic health of the world are threatened if there is no sincerity of purpose in performance of the duties of the accountant, it must therefore be seen to be manifestly so.

As a professional accountants play roles in decision-making. The operate in the world of change in organizational collapse, business impropriety and regulatory failures are on the increase in such an environment, a clear understanding of and unalloyed commitment to ethical standard become imperative to guarantee effectives

Admittedly, there are bad eggs in every organization and profession and as such, the accounting profession cannot claim exception. The challenge before an accountant is to ensure that such element are not allowed to threaten the future of the profession; hence the need for all members to uphold the ethics of the profession through acceptance and strict observation of common rules of behaviour that regulate their conduct and relationship with individuals, cooperate bodies and the large society.

As well known, almost all aspect of human activities have undergone changes globally, in view of hi-tech information and communication technology. There is therefore the need for accountants to take a critical look into the present practice of the accountant profession with a view to fastening out appropriate strategies for meeting up with future challenges. In furtherance of your association’s resolve to enhance the skills of its members and keep them. updated, it is strongly suggested that the association should as a matter of urgency, initiate a foundation for research in the study and practice of an accountancy and endow professional chairs in this regard in our tertiary institutions.

I am fully conscious of the fact that accounting ethics are quite central the success of our bold initiates in the act of governance designed to take the state to greater height.

  • OBJECTIVES OF STUDY

This study is fundamentally taken to evaluate and bring home the role of an

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