THE ROLE OF AN ACCOUNTANT IN THE POVERTY ALLEVIATION PROGRAMME OF THE FEDERAL GOVERNMENT

THE ROLE OF AN ACCOUNTANT IN THE POVERTY ALLEVIATION PROGRAMME OF THE FEDERAL GOVERNMENT (A CASE STUDY OF ENUGU NORTH LOCAL GOVERNMENT AREA).

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ABSTRACT

          This project work was on the role of the accountant in poverty alleviation programme of the federal government with particular note on Enugu North local government area.

The objectives of the study among others were: To determine the role of the Accountant in the poverty alleviation programme of Enugu North local government area.

To determine whether the role of the accountant is of relevant in the planning of programmes and policies of the poverty alleviation programme in Enugu North local government area.

In view of this an indepth literature, review was carried of related materials, journals, and text books, Beside, data were elicited through the use of Questionnire and oral interview conducted.

These data were analysed and presented using statistical technique such as tables and percentages.  The data was used to test the three hypothesis formulated.

Based on the data analysed these findings were made:

It was discovered that the poverty alleviation programme was geared towards, providing food, security, reducing unemployment and increasing the standard of living of the citizens.

Inspite of the rigorious effort by the three tiers government and the huge sum that has been spent so far, the impact is yet to be felt even in Enugu North Local Government Area.

It was discovered that the local government authorities particularly the poverty alleviation committee have made contentious effort towards mobilization of savings by intermediating between those that have the needed resources (donors) and those that need then (grassroots).

In the light of these findings recommendation were also made which include:

Enlightment campaign programme aimed at informing and educating the citizens and individuals domiciled within Enugu on the relevance benefit and right attitude towards poverty alleviation programme.

Periodic account audit should be carried out semi annually in other to determine the amount and the effect of funds disbursed courtesy of the poverty alleviation programme.

There should be proper integration and role definition with particular emphasis on the place of the accountant in other to guarantee maximum result which will invariably lead to a noticeable impact of the programme at the grass root lead.

The researcher strongly believe that if the measures are taken it will help to create positive impact of poverty alleviation programme at the grass root level.

 

 

CHAPTER ONE

  • Introduction 1

1.1     Purpose of the problem                                                     2

  • statement of the problem 4
  • objectives of the study 6
  • research hypothesis 7
  • scope / limitation of the study 8
  • significance of the study 9
  • Definition of terms 10

CHAPTER TWO

  • Review of related literature 12

2.1     Nature and scope of accounting                                         12

  • Qualifications of an accountant 17
  • The functional role of an accountant 21
  • Benefits 23
  • The poverty alleviation programme

of the federal government.                                                 24

CHAPTER THREE

  • Research Methodology 30

3.1     Sources of data                                                                  30

  • Research instrument 31
  • Population of study 32
  • Sampling technique 32
  • Determination of sample size 33
  • Validation of instrument 34
  • Test statistics 35

CHAPTER FOUR

  • Introduction 36

4.1     Data presentation, analysis and interpretation          36

  • Test of hypothesis 46

CHAPTER FIVE

  • Introduction                                         51

5.1     Summary of findings                                                         51

  • Recommendation 53
  • Conclusions 54

5.4     Suggestions for further studies                                          54

Appendix I Questionnaire                                                  55

Appendix ii Bibliography

 

 

CHAPTER ONE

 

  • INTRODUCTION

The need to develop micro economic activities that could enhance self reliance as a strategy for educing poverty became paramount that the three tiers of government (federal, state, and local) came up with various initiatives.  Among these were programmes and policies that aimed at:

  • Stimulating economic growth through the engagement of semi-skilled and unskilled labour in productive activities.
  • Immediate reduction of social vices and tension in the society by removing idle hands from the streets.
  • Engage the unemployed in direct activities as a variable means of reflecting the economy.
  • Improve the environment latest environmental degradation
  • Minimize rural urban drift through the improvement of rural communities.
  • Committing the fund to direct benefit of the participants rather than on services or overheads.

To achieve these, machineries must be put in motion with competent professionals from various fields of endeavour to plan, implement, monitor and control the programmes and policies.  Among these is the role of the accountant.

 

  • PURPOSE OF THE PROBLEM

Among the major problems that have played the socio-political and economic life of developing nations are gross unemployment of her teeming population and poverty.  Among these nations include our country Nigeria.

 

Poverty in Nigeria is pervasive.  About 60% of Nigerians live below the poverty line.  Available statistics shows that only 50% of the population have access to safe water.  About 38% of the population do not have access to primary health care, while most Nigerians consume less than one third (1/3) of the minimum required protein and vitamins in take due to low purchasing power.

 

These incidence were conpounded by over two decades of political instability, macro economic policy inconsistencies, low capacity utilization in indusories and the massive turn out of school leavers and graduates by institutions of higher learning.

 

Suffice it to say that despite these, for three decades after independence, unemployment and poverty were not a national state or local concern in Nigeria as it is today.  However on inception of office in May, 1999, the Obasanjo administration took upon itself the major task of redressing the twin problem of poverty and employment generation.

 

To this end therefore, the government with a high sense of commitment made a provision of  #10billion for the creation of two hundred thousand jobs in the year 2000.

Worthy to mention was the fact that governments desire to eradicate poverty was born out of the conviction that the incidence of poverty and unemployment have assumed a dimension that is socially, economically and politically unacceptable.  To this end therefore, all hands must be on deck including not only the three tiers of government but also professional bodies and competent individuals among these includes the role of the accountant.

 

The accountant performs the accounting function which involves the process of identifying, measuring, recording and communicating the economic event of an organization (business or non-business, government of non-government) to the process identification involves selecting those events that are considered as evidence of economic activities relevant to a particular entity.  (Wey Gandt, 1993).

 

Once identified, the economic events must be measured in financial terms, that is quaritified innaira.  If the event cannot be quantified in monetary terms, it is not considered part of the organization financial information system.  The measurement function thereby eliminates some significant events because they lack measurability in financial terms.  These and many more are some of the functional roles of the accountant even as it applies to the poverty alleviation programme of the federal government.

 

1.2     STATEMENT OF PROBLEM

The importance of the accountant or the accounting profession can not be over-emphasized.  This stemmed from the fact the success of an organization lies very much on effective and effectual planning, implanting,

 

 

 

Below is the website of our various clients from various higher institutions of learning. These are universities, polytechnic and college of education website in Nigeria.

Adeyemi College of Education, Ondo,

Alvan Ikoku College of Education, Owerri,

Alvan Ikoku College of Education, Owerri, .

Federal College of Educ. Abeokuta, .

Federal College of Education, Eha-Amufu, .

Federal College of Education, Kano, .

Federal College of Education, Katsina, .

Federal college of Education, Kontagora, .

Federal College of Education, Obudu, .

Federal College of Education, Okene, .

Federal College of Education, Okene, .

Federal College of Education, Pankshin, .

 Federal College of Education, Yola, .

Federal College of Education, Zaria, .

Federal College of Education (Technical), Akoka, .

Federal College of Education (Technical), Asaba, .

Federal College of Education (Technical), Bichi, .

Federal College of Education (Technical), Gombe, .

Federal College of Education (Technical), Gusau, .

Federal College of Education (Technical), Omoku, .

Federal College of Education (Special) Oyo, .

 

 

State college of education

College of Education, Agbor, .

Akwa-Ibom State College of Education, Afaha-Nsit, .

College of Education, Akwanga, .

College of Education, Akwanga, .

Cross River State College of Education, Akamkpa, .

Adamu Augie College of Education, Argungu, .

College of Education, Azare, .

Bayelsa State College of Education, Okpoama, .

Emmanuel Alyande College of Education, Oyo, .

Enugu State College of Education (Tech.) Enugu, .

College of Education, Ekiadolor, .

Umar Suleiman College of Education, Gashua, .

College of Education, Gindiri, .

Michael Otedola College of Primary Education, Moforiji, .

College of Education, Port Harcourt, .

Adeniran Ogunsanya College of Education, Otto, .

Tai Solarin College of Education, Ijebu-Ode, .

Tai Solarin College of Education, Ijebu-Ode, .

Ebonyi State College of Education, Ikwo, .

College of Education, Ikere, .

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College of Education, Ilorin, .

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College of Education, Benue, .

Kebbi State College of Education, Argungu, .

College of Education, Minna, .

Nwafor Orizu College of Education, Nsugbe, .

College of Education, Oju, .

College of Education, Oro, .

College of Education, Oro, .

Oyo State College of Education, Oyo, .

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College of Education, Warri, .

College of Education, Warri, .

FCT College of Education, Zuba, .

 

Private college of education

Angel Crown College of Education, Gidan-Daya, .

Elder Oyama Memorial College of Education, Ofat-Adun, .

Assanusiyah College of Education, Odeomu, .

African Thinkers Community of inquiry College of Education, .

Best Legacy College of Education, Ikirun, .

Bauchi Institute for Arabic and Islamic Studies, .

Calvin Foundation College of Education, Naka, .

Harvard Wilson College of Education, Aba, .

Hill College of Education, Akwanga, .

Institute of Ecumenical Education, Enugu, .

College of Education, Foreign Links Campus Moro, .

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Diamond College of education aba . past questions,jamb news, admission form and list

Muhyideen College of Education, Ilorin, .

ONIT College of Education, Abagana, .

The African Church College of Education, Lagos, .

St. Augustine College of Education, Yaba, .

Yewa Central College of Education, Ogun, .

 

 

List of Federal Universities in Nigeria

Abubakar Tafawa Belewa University, .

Ahmadu Bello University, Zaria, .

Bayero University, Kano, .

Federal University, Gashua, .

Federal University of Tech, Akure, .

Federal University of Petroleum Resources, Effurun, .

Federal University of Technology, Minna, .

Federal University of technology, Owerri, .

Federal University Dutse, .

Federal University Dutsin-Ma, .

Federal University, Ndufu-Alike, .

Federal University, Otuoke, .

Federal University, Wukari, .

Federal University, Birnin Kebbi, .

Federal University, Gusau

Michael Okpara Univeristy of Agric, Umudike, .

Modibbo Adama University of Tech, Yola, .

National Open University of Nigeria, .

Nigeria Police Academy Wudil, .

Nigeria defense Academy, Kaduna, .

Nnamdi Azikiwe University, Awka, .

Obafemi Awolowo University, Ile-Ife, .

University of Abuja, Gwagwalada, .

University of Agriculture Abeokuta, .

University of Agriculture Markurdi, .

University of Benin, .

University of Calabar, .

University of Lagos, .

University of Maiduguri, .

University of Nigeria Nsukka, .

University of Port-Harcourt, .

University of Uyo, .

Usmanu Danfodiyo University, .

List of State Universities

Abia State University, Uturu, .

Adamawa State University, Mubi, .

Adekunle Ajasin University, Akungba, .

Amrose Alli University, Ikot Akpaden, .

Anambra State University of Sc. & Tech, Uli, .

Anambra State University of Sc. & Tech, Uli, .

Bauchi State Unibversity, Gadau, .

Benue State University Markurdi, .

Bukar Abba Ibrahim University, Damaturu, .

Cross River State University of Sc. & Tech, Calabar, .

Delta State University Abraka, .

Ebonyi State University, Abakaliki, .

Ekiti State University, .

Enugu State University of Sc. & Tech. Enugu, .

Gombe State University, Gombe

Ibrahim Badamasi Babangida University, .

Ignatius Ajuru University of Education, .

Imo state University,Owerri, .

Jigawa State University, .

Kaduna State University, Kaduna .

Kano University of Sc. & Tech, Wudil

Kebbi State University, Kebbi, .

Kogi State University, Anyigba, .

Kwara State University, Ilorin, .

Ladoke Akintola university of Tech, .

Lagos State University Ojo, .

Nasarawa State University, Keffi, .

Niger Delta University, Yenagoe, .

Olabisi Onabanjo University Ago-Iwoye, .

Ondo State University of Sc. & Tech, Okitipupa, .

Osun State University, Oshogbo, .

Plateau State University, Bokkos, .

Rivers State University of Sc. & Tech, .

Tai Solarin University of Education, Ijebu-ode, .

Taraba State University, Jalingo, .

Umaru Musa Yar’Adua University, .

Private Universities

Achievers University, Owo, .

Adeleke University, Ede, .

Afe Babalola University, Ado- Ekiti, .

African University of Sc. & Tech, Abuja, .

Al-hikmah University, Ilorin, .

Ajayi Crowther University, Ibadan, .

Al-Qalam University, Katsina, .

American University of Nigeria, Yola, .

Babcock University, Ilishan, .

Baze University, .

Bells University of Technology, Otta, .

Benson Idahosa University, Benin, .

Bingham University, New Karu, .

Bowen University, Iwo, .

Caleb University, Lagos, .

Caritas University, Enugu, .

CETEP City University, Lagos, .

Covenant University, Ota, .

Crawford University, Igbesa, .

Crescent University, .

Elizade University, Ilara-mokin, .

Fountain University, Oshogbo, .

Gregory University, Uturu, .

Hallmark University, .

Igbinedion University, Okada

Joseph Ayo Babalola University,Ikeji, .

Kwararafa University, Wukari, .

Lead City University, Ibadan, .

Madonna University, Okija

Mcpherson University, Seriki

Nigerian-Turkish Nile University, Abuja, .

Novena University, Ogume, .

Obong University, Obong Ntak, .

Oduduwa University, Ipetumodu, .

Pan-African University, Lagos, .

Paul University, Awka, .

Redeemer’s University, Mowe, .

Renaissance University, Enugu, .

Salem University, Lokoja, .

Tansian University, Umunya, .

University of Mkar

Veritas University, .

Wellspring University, Edo, .

Wesley University of Sc. & Tech, Ondo, .

Western Delta University, Oghara

List of all the Federal Polytechnics

    Air Force Institute of Technology Nigerian Air Force, .

    Air Force Institute of Technology Nigerian Air Force, .

    Akanu Ibiam Federal Polytechnic, Unwana, .

Nigeria Army School of Military Engineering, .

     Auchi Polytechnic .

     Auchi Polytechnic .

    Federal Polytechnic, Ado-Ekiti .

Federal Polytechnic, Ado-Ekiti .

Federal Polytechnic, Bauchi, .

    Federal Polytechnic, Bida, .

 Federal Polytechnic, Bida, .

   Federal Polytechnic, Damaturu, .

     Federal Polytechnic, Ede, Osun State, .

         Federal Polytechnic, Ede, Osun State, .

 Federal Polytechnic, Ida, .

   Federal Polytechnic, Ida, .

  Federal Polytechnic, Ilaro, .

     Federal Polytechnic, Ile-Oluji, Ondo State, .

    Federal Polytechnic, Mubi, .

   Federal Polytechnic, Namoda, .

   Federal Polytechnic, Nassarawa, .

  Federal Polytechnic, Nekede, .

    Federal Polytechnic, Nekede, .

Federal Polytechnic, Offa, .

 Federal Polytechnic, Offa, .

 Federal Polytechnic, Oko, .

Federal School of Dental Technology and Therapy, .

Kaduna Polytechnic, Kaduna, .

Hussaini Adamu Federal Polytechnic, .

Nigeria Army School of Military Engineering, .

Federal College of Animal Health and Production Technology, .

Waziri Umaru Federal Polytechnic Birnin Kebbi, .

Yaba College of Tech, .

List of State Polytechnics in Nigeria

 Abraham Adesanya Polytechnic, Ijebu-Igbo, .

Abia State Polytechnic, .

Adamawa State Polytechnic, .

Akwa-Ibom State Polytechnic, Ikot-Osurua, .

Benue State Poly, Ugbokolo, .

Gateway Polytechnic, Igbesa, .

Rufus Giwa Polytechnic, .

Rufus Giwa Polytechnic, .

The Polytechnic, Ibadan, .

Institute of Mgt. and Tech, .

Imo State Polytechnic, Umuagwo, .

Kano State Polytechnic, .

Kogi State Polytechnic, Lokoja, .

Kwara State Polytechnic, Ilorin, .

Lagos State Poly, Ikorodu, .

Moshood Abiola Poly, .

Nasarawa State Polytechnic, .

Nuhu Bamalli Polytechnic, .

Delta State Polytechnic, Ogwashi-Uku, .

Osun State Poly, Iree, .

Osun State Poly, Iree, .

Osun State College of Tech, Esa-Oke, .

Delta State Polytechnic, Ozoro, .

Plateau State Polytechnic, Barkin-Ladi, .

Adamawa State Poly, .

Rivers State College of Arts and Science, .

Rivers State College of Arts and Science, .

Rivers State Polytechnic, .

Gateway Polytechnic Saapade, .

Edo State Inst. of Tech and Mgt, Usen, .

Niger State Poly, Zungeru, Niger State, .

List of Private Polytechnics in Nigeria

Allover Central Polytechnic, .

Crown Polytechnics, .

Covenant Polytechnic, .

Dorben Polytechnic, Bwari-Garam Road, .

Fidei Polytechnic, Gboko, .

Grace Polytechnic, .

Grace Polytechnic, .

Igbajo Polytechnic, .

The Polytechnic, Ile-Ife, NITEL Road, .

Lagos City Poly, Ikeja, Lagos State, .

Light House Polytechnic, Eubuobanosa, .

Interlink Polytechnic, .

Kings Polytechnic, Ubiaja, .

RONIK Polytechnic, .

Shaka Polytechnic, Polytechnic, Benin city, .

Temple-Gate Polytechnic, .

Wolex Polytechnic, .

Prime Polytechnic, .

The Polytechnic Imesi-Ile, Osun, .

Heritage Polytechnic, Ikot Udota, .

Ibadan City Polytechnic, .

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