(A CASE STUDY OF FEDERAL MINISTRY OF FINANCE ENUGU).

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Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeriabanks

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

 

Chapter one   

1.0            Introduction

1.1     Background

1.2            Statement of problems

1.3            Purpose of the study

1.4            Scope pf the study

1.5            Research questions

1.6            Null hypothesis

1.7            Significance of the study

Chapter two 

2.0            Review of related literature

2.1     History of auditing as a profession

2.2            Legal framework of public sector auditing

2.3            Auditing and corruption in Nigeria

2.4            Auditing and fraud detection in government institutions

2.5            Internal auditing in government agencies

2.6            Compliance and efficiency auditing in the public sector

2.7            Relevance of auditing standards in the public sector.

2.8            Auditing and internal control in the public sector.

2.9            Summary or related reviewed literature

 

Chapter three

3.0            Research methodology

3.1     Design of the study

3.2            Area of the study

3.3            Population of the study

3.4            Sample and sampling procedure

3.5            Instrument for data collection

3.6            Validation of the instrument

3.7            Reliability of the instrument

3.8            Administration of the instrument

3.9            Method of data analysis

Chapter four

4.0            Data presentation and result

4.1     Summary of result

Chapter five

5.1            Discussion of result

5.2            Conclusion

5.3            Implication of the research findings

5.4            Recommendation

5.5            Suggestion for further study

5.6            Limitation of the study

References

Appendixes

LIST OF TABLES

4.1     Reception of senior and junior staff of federal ministry of   finance Enugu on the extent auditors role promote transparency accountability deter waste and encourage good government in the ministry.

4.ii.    T- test analysis of the difference between the mean perception scores of the staff of federal ministry of finance Enugu

4.iii    Perception of senior and junior staff of federal ministry of finance Enugu on the extent professional ethics and auditing standards  were applied by the auditors in the ministry.

4.iv    T- test analysis of the difference between the view scores of the staff of federal ministry of finance Enugu

4.v     Perception of senior and junior staff of the federal ministry of finance Enugu on the extent Bribery and  corruption has reduced the efficiency and proficiency of public sector in servicing its control purpose in the ministry

4.vi    T- test analysis of difference in perception of senior and junior staff on causes of audit failure in the federal ministry of finance Enugu

4vii    Views of senior and junior staff of federal ministry of finance Enugu on the interference of nepotism, faviour and political affiliation in the appointment and removal  of auditors in the federal ministry of finance Enugu.

4vii    T- test analysis of difference in perception of senior and junior staff on the interplay of nepotism favoritism and political affiliation in the appointment and removal of auditor in the ministry

 

ABSTRACT

This work border on the auditing as a control in public sector accounting   a case study of federal ministry of finance Enugu. Its main theme is the purpose auditing serve in the public sector as a control for all financial accountability and otherwise in the public sector. Importance of the study was to help the financial controllers of government agencies understand that auditing of public sector is as more important as that of the private sector. The area of the study was federal ministry of finance Enugu.

This study is divided into five chapter, chapter one gives the general introduction about the reason why the work was embarked upon. Chapter two report the views of other authors that have conducted work  relevant to the theme of the study. Chapter three described the actual process and methods of the research the researcher used. Chapter four gives the details of researcher is analysis of data collected form the respondents  using the t-test statistics in testing the null hypothesis.

Finally in chapter five the researcher presents recommendation as well as suggestion for further research.

CHAPTER ONE

INTRODUCTION

1.1              BACKGROUND OF THE STUDY

From time past productive resources owned by one person or group of persons. It has been a convention that the managers of the productive resources from time to time report back to the owner (s)  of the resources on how thye fare with the resources entrusted to them.

In a similar view Millichmp 1999 opined that most business today are operated by limited companies, which are owned by their shareholder and managed by directors appointed by the shareholder. Corporally the public own central government resources including nationalized industries but they are managed by the government.

As a result of this divorce between resources management and ownership it has become expedient and pertinent that has become expedient and penitent that an independent body or person (s) different form both management and ownership be situated to examine the account rendered by the manager to the owner of the economic resources for such accounts to be reliable credible and trust writing by the owners and other interested user of financial report hence the emergence of auditing as a profession.

Auditing which has become the owners “third eye” is very important in the public sector of Nigeria economy in view of fact that over 65% of the assets base and other productive resources of the country come under the control of the public sector of the economy. These assets need to be safeguarded in order that the real owner (the public) can enjoy their full benefits.

The relevance of auditing as it regards proper accountability and safeguard to the nation asset base was borne out of the fundamental roles the public sector accounting play in effective and efficient governance of the country. Ani 2001 save the rotes of public sector accounting to include the following.

1. a.                 Control purpose:  To ensure efficient financial administration through system of internal control and management
2. b.                Planning Purpose:   To provide historical bases for model budget and plans as guide to the formulations of policies
3. c.                  Accountability purposes:  To provide a system of financial accountability by which will promote stewardship of assets deter waste dishonesty and extravagance and promote effectiveness of reasonable cost.
4. d.                Appraisal Purpose:  To provide outsider with financial data that will help them to reach informed decision.

The basic functions of auditing therefore are of two types :

Primary and secondary functions.

The primary function of auditing is to enable the auditors to report as to whether the financial prepared my manager presents a true and fair view of the state of the financial affairs of the organization during the period under review while the secondary functions as are to detect fraud and errors and prevent fraud and errors in the accounting system. But how relevant has public sector auditing become in view of the current decay in the management of public resources in Nigeria? In the nutshell corruptions bribery mismanagement of  government resources and lack of honesty that characterize the economic life in Nigeria has dragged the efficiency and proficiency of public sector auditing in Nigeria to the mud.

Public office holder and the entirely of the agents of government at all levels in Nigeria have made the public sector audit system which to was enshrined in our constitution to ensure proper accountability transparency and good government a mere subject of contemplators system should not permit looting of real asserts and public funds and mismanagement of the scare economic resources as it obtain in Nigeria public sector.

The factors or problem that lead to the ugly scenario described above are not far fetched. This is because most of the auditors appointed by the executive arms of government at all level of governance to take the mantle of auditors responsibilities in the public sector are benefit of the contravention  ethical and professional qualities and standards which an auditor must have.

The professional qualities and auditing standards issued and approved by American institute of certified public accountants and adopted by Nigeria Accounting Standard Board (NASB) includes:

a.       Competence:      An auditors must be thoroughly  trained and move his competence before he can sign an audit report. This implies that he must belong to a professional body approved by the parliament.

b.      Independence:  An auditor cannot give an unbiased opinion unless he is independent of all parties involved and must be seen to be so.

c.       Integrity:  Qualified accountants are renowned for their honest discretion and tactfulness.

In Nigeria these qualities and standards enumerated above are almost absent and auditors are not appointed inconsonance with relevant statutory provision of audit regulatory authorities or laws such as relevant sections of company and allied Matters  act 1990 (CAMA) and the Nigerian constitution. Nepotism tribalism and police affiliation and compensations are criteria used in Nigeria to appoint auditors into the public sector. These have made audit system in the public sector a weak ineffective and above all unreliable when it is compared with what obtains in the civilized world where we repatriated the practice of auditing to Nigeria. The independence of auditors in the public sector  do not consider whether guaranteed and therefore are impaired. The manner in which auditors are also appointed in the public sector as not consider  whether the person to be appointed has competence and all the technical where withal and know how required of an auditor the qualities of honesty discretion and tactfulness which are paramount and the aroma of auditing world over are exiting in Nigeria only in theory.

Based on these distortions and decadence in the system of auditing in the public sector it has become a clarion call that a reappraisal of public sector auditing in Nigeria be done to reposition and revamp the system so as to reap all the benefit inherent in an functional audit system hence my choice of the topic (auditing as a control in the  public sector accounting)                                                     

 

1.2               STATEMENT OF PROBLEM

The enumerated problem below are found to be inherent in the audit system of the public sector in Nigeria.

1. The impact of auditors role to promote transparency accountability and encourage good governance are not felt in the public sector.
2. It was difficult to ascertain the extent professional ethics and auditing standards were applied by auditors in the public sector
3. Bribery  and corruption in the public sector has reduced the efficiency and proficiency of auditing in serving its control purpose
4. It was difficult to ascertain the extent nepotism and political affiliation interfere in the appointment and removal of auditors in the public sector.

 

1.3              PURPOSE OF THE STUDY

(A CASE STUDY OF CENTRAL BANK OF NIGERIA).

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COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

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Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeriabanks

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

 

ABSTRACAT

 

This research work was undertaken in order to evaluate the role of Fiscal policies in the development of Nigeria economy. A major issue in Nigerian economy recovery relates to the prospect of adoption of the most relevant fiscal policies in its economy. In view of this, the researcher addressed the following problems to be curbed in this research study.

1. Lack of required component of fiscal policies
2. Inconsistency in the use of fiscal policies.
3. Improper implementation of fiscal policies
4. Inability of the country to improve on existing fiscal policies.

Due to the nature of this research work, ordinary method of data analysis and interval method were used. Both primary and secondary data were used. Secondary data were gotten from Newspapers and magazines, textbooks, journals and periodicals etc. questionnaires were used in generating primary data.

From the analysis made, the researcher discovered that between 1998 and 2000 fiscal years, the country has witnessed many changes in its fiscal policies which are hinged on the combination techniques applied on the components of fiscal policies, the mode of implementation of fiscal policies and the degree  of success in the implementation of process.

Based on the findings made in this research study, the researcher recommends that the country should embark on the following in order to develop its economy.

1. The depreciation of naira must be urgently considered.
2. There should be stream – lining of activities of certain government amend agencies
3. The government should make further fiscal adjustments.

 

 

TABLE OF CONTENT

CHAPTER ONE: INTRODUCTION

1.1            Background of the study

1.2            Statement of the problem

1.3            Objectives of the study

1.4            Major research hypothesis

1.5            Scope and limitation of the study

1.6            Significance of the study

1.7            Definition of terms.

CHAPTER TWO: LITERATURE REVIEW

2.1            History of fiscal policies in the Nigeria pre-independence

2.2            Definition and meaning of fiscal policies

2.3            Difference between fiscal and monetary policies

2.4            Tax as a tool of fiscal policy

2.5            Expenditure in fiscal policy

2.6            Tax and expenditure in fiscal policy

2.7            Limitation of fiscal policy implementation

2.8            The role of the central bank in the formulation and implementation of fiscal policy.

 

CHAPTER THREE

3.1            Introduction

3.2            Research design for the study

3.3            Sources of data

3.4            Methods of data analysis

3.5            Population and sample size

3.6            Design and administration of questionnaires

CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.1            Introduction

4.2            Presentation of data for 1998 fiscal year

4.3            Analysis of data for 1997 through 1998 fiscal year

4.4            Analysis of the federal government revenue and expenditure of 1999– 2000

4.5            Analysis of the state of the economy (1999 – 2000)

4.6            Interpretation of data.

 

CHAPTER FIVE: SUMMARY AND DISCUSSION OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS.

5.1            Introduction

5.2            Discussion of findings

5.3            Summary of findings

5.4            Conclusion

5.5            Recommendation

Questionnaire sample.

Bibliography

 

 

CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

The economy of any country, irrespective of its structure is regulated by certain policies developed by the government. Some of these include economic policies, social policies, monetary policies etc. however of all these policies economic policies are most fundamental. The economic factors are cynical because they serve as a foundation for the success of the other policies of government. The constituent element of these economic policies need to be manipulated simultaneously to achieve the desired results. The techniques of manipulating the economic factors play an important role two. One of the essential arms of economic policies – the fiscal policy, serve as a means of planning, organizing, controlling and coordinating the tempo of activities in the economy. Fiscal policy in itself can be said to be made up of specific course of action involving the formulation of tax structure and expenditure patterns. The direction of these expenditures and taxes are specific in nature for results or changes. Before the world war, fiscal policy as a key to economic restructuring and development has been in existence. Many economists had propounded theories as a means to economic prosperity from the destruction of the world war, but in the early 20the century, Lord John Keynes put forward on articulated and constructive solution to solving economic problem. Lord Keynes in his book explain that the revamping of an economy could be achieved through the redirection of government expenditures from war machines to soft loans to increase investment, generate employment and consequently increase aggregate demand as a means of getting hold on the hyperinflation that existed after the Second World War.

In Nigeria, the earliest known forms of fiscal policies were used. It was established as far back as 19th century by the British Administration. Then the political system became complex due to the existence of the indigenous government under Emirs, Obas, Obongs, Obis etc. along with the colonial masters. In effect, payment for the administration of the country were made to the British government.

The government policy used by the colonial masters on revenue for development was adopted from Dr. Earl Grey report (1852) in which he advocated economic development amongst civilized people. Through self determination under the British supervision. Because of the existence of local authorities which led to indirect rule policy, the policy suited Nigeria. The revenue generation method which was based on duties paid on imported goods was pursued because it avoided disruption of the indigenous social and economic system and its incidence did not directly affect the average Nigerian. Besides, revenue from duties the British government support however, began to dwindle due to increase public criticism in Britain against spreading of Brutish influence in West Africa. 1870, the government supplement stopped and was reduced from #5,000.00 to #2,000.00 to #1,000.00 in 1862, 1863 and 1865 respectively. The expenditure was solely directed towards improving the comfort of the British officers and the maintenance of law and orders. These and then. The revenue and expenditure volume also increase considerably well into the 20th century. Considering this modern time, fiscal policy as a means of economic development are not developed in isolation. They are formulated and implemented simultaneously with monetary policies, foreign policies by the government with the aim of having a synchronized approach in tackling economic problems. The generally accepted fiscal policy measure incorporates welfare economics as a means of reducing adverse effects that may arise thus reducing the standard of living of the citizens of the country.

From the foregoing, this research is aimed at identifying the role of fiscal policies in the development of Nigerian economy.

 

1.2     STATEMENT OF THE PROBLEMS.

Fiscal policies can be valuable tool for economic growth and development if accurately and timely implemented. Therefore by the end of this project the following questions will be answered.

1. Do Nigeria fiscal policies posses the required components and impact needed to fiscal economic growth?
2. Are the fiscal policies consistent or not?
3. Are they properly implemented?
4. Can any improvement be made

 

1.3     OBJECTIVES OF THE STUDY

1. To examine the fiscal policies formulation in Nigeria from 1998 – 2000
2. To identify the role they play in the development of Nigerian economy
3. To determine if these roles have been consistent with stated objectives of the government.
4. To determine the extent of implementation of formulated fiscal policies.
5. To make recommendation where appropriate.

 

1.4     MAJOR RESEARCH HYPOTHESIS.

THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON THE MANAGEMENT OF A BUSINESS

 

ABSTRACT

          Effort is made to access the effect of formal accounting reporting on the management of  a business financial accounting covers those activities related to the preparation of certain reports which are known as financial statements. These statement report the financial status of a firm at a particular time. The firms activities and resulting profit/losses during the most recent period and the flow of resources occurring within the firm during the same period.

I draw my research from the work of many authors. Such work done have included textbooks in all forms, magazine and Encyclopedias.

Apart from extensive use of literature, other method of research include (a) interview with businessmen. (b) Questionnaires have been designed and distributed to some businessmen (especially at trade fair). The questionnaires have been designed for officers  in management cadre in public and private companies, shareholders, staff, partners and owners in sole proprietorship

TABLE OF CONTENT

CHAPTER ONE

1.0  Introduction                                                                       1

1.1  Statement of problem                                                                   3

1.2  Purpose of the study                                                           3

1.3  Significant of the study                                                       4

1.4  Statement of Hypothesis                                                    5

1.5  Scope of the study                                                              6

1.6  Limitation of the study                                                       7

1.7  Definition of terms.                                                             8

 

CHAPTER TWO

2.0  Review of Related Literature                                             11

2.1  Accounting as a language of business                              11

2.2  Users of accounting information                                               13

2.3  Characteristics of good information                                17

2.4  Management of information                                            19

2.5  Basic accounting concept                                                 25

2.6  The financial accounting branch                                                25

2.7  Other accounting branches.                                             27

CHAPTER THREE    

3.0  Research design and methodology                                              30

3.1  Sources of data                                                                 31

3.2  Sample Size                                                                      32

3.3  Method of investigation                                                    32

CHAPTER FOUR

4.0  Data presentation and analysis.                                         36

4.1  Data presentation and analysis.                                       36

4.2  Test of hypothesis.                                                           43

CHAPTER FIVE

5.0  Summary of findings, conclusion and recommendation.   50

5.1  Findings                                                                                      50

5.2  Conclusion                                                                        51

5.3  Recommendation                                                               53

Bibliography                                                                     55

Appendix                                                                          57

CHAPTER ONE

  INTRODUCTION

          Financial accounting covers those activities related to the preparation of certain reports which are known as financial statement. These statements reports the financial status of a firm at a particular time the firms activities and resulting profit or losses during the most recent period and the flow of resources occurring within the firm during the same period.

This statement made by A. THOPSON MONTAOMERY gives us an idea on the meaning of financial accounting. However the question arises what are the efforts of these financial account reports in the management of business? The answer poses a problem which the paper will seek to solve. Not all business persons understand the impact of financial accounting information on the management of their business, some manages business intuitively. Other, like traffic defaulters who disobey road signs, disobey the warning of communicated by financial accounting information and end up in a “Business Accident”

There are other sources of information which have impact on the management of Business and the combination of these sources give an information system in the complex nature. As FARM WOOD puts it, “it must not be thought that accounting of any form is the management control system. Instead it is part of it”. But accounting information is the only system through which both mangers and external users get a picture of the organization as a total entity.

Moreover, financial accounting information usually comes in the disguised form by “wearing” the cloak of technicalities. Such technicalities include calculation which need expert knowledge in its interpretation. But when some business because of low financial layout, cannot employ such experts hands, they tend to ignore financial accounting information system which has an effect on the management of any business concern. The problem is: Do all businessmen know this? This is the question that the researcher seeks to answer also.

 

 

 

1.1     STATEMENT OF THE PROBLEM.

          Is very important for the functioning of any business. The finacial accounting system in most business organization do not potrary fully the principles of accounting systems. The flow of information, the cost of collecting any information and the internal control procedures have some loops holes.

In reality, it would be impossible for the researcher to study all the information system in all or even one of the organization. The study therefore involves a study of some typical financial accounting reporting on the management of a business. The researcher will carry out an empirical study and appraisal of a business financial accounting and see whether there is room for improvement to be made. It will therefore involve a review of the financial accounting and its related procedures.

 

1.2     PURPOSE OF STUDY

          The goal of every business is profit optimization. The management of most business exist primarily for this purpose. Whether the business ownership is separated from the management, the rules for profit optimization (or maximization as some books may choose to call it) are still the same. Profit optimization is used rather than maximization. In this paper because optimization has a social effect.

The mangement is able to do this as long as they are able to use their financial resources profitably they must know the effect which financial accounting information has on the management of the business. Financial accounting measures, by means of the reports they prepare the extent to which management has succeeded in their goals of profit optimization.

The report which serves as financial information of the accounting period has an impact on the future achievement of the business. This effect now becomes the goal of this research. The researcher seeks to know more about this effect (ie the financial accounting effect on the management of business) and also advices all business persons on the effect.

 

1.3     SIGNIFICANCE OF THE STUDY

          The research will be significant or useful in

1. Examining the effect of financial accounting as information system.
2. Directing the business person to such effect
3. Warning, not only business persons but all person’s from neglect of financial accounting
4. Encouraging all to obey head the warning of financial accounting information.

The following classes of people will find the work as useful references.

1. Managers of companies, corporations and any other firm business whether such business are owned by management or not.
2. Actual and potential leaders of money to business.
3. Customers
4. Owners and shareholders
5. Government
6. Other researchers.

Click here to download our android mobile app to your phone  for more materials and others

COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeriabanks

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
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PROBLEMS OF PERSONNEL MANAGEMENT IN GOVERNMENT OWNED ESTABLISHMENT

(A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE)

 

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ABSTRACT

 

This work fries to find out the problems of personnel management in government owned establishment a case study of Enugu state board of internal revenue.

As very Nigerian literally depressed over the ineffective ad inefficient performance of most government owned establishment such a situation makes null of the good intentions of government in setting up such organization. From the work of earlier researches and seminars and talks delivered by eminent scholars it is widely believed that the reason why government owned establishment have remained insoluble hangs on management more especially personnel management. The work set out unravel these seeming mysteries, the administration of Enugu state Board of internal revenue which have caused so much groaning pains, agony and frustration to their staff and even larger society has been responsible for improper  taxation in Enugu state. To ascertain these problems, these problems, a questionnaire was drawn in which the preliminary question sought to identify the person of the respondent ie her personal data. The rest of the question was on the various aspects of what could be responsible for the problem hindering the smooth and efficient running of the establishment. It was gathered that the main reason for problem of personnel management are as follows:

Lack of motivational policies for employees.

Enugu state board of internal revenue had not articulated a meaningful training programme for their workers the board of internal revenue had not being to promote their staff as and when packages of the board were not promising and are not comparable to other in similar establishments.

                                TABLE OF CONTENT

 

CHAPTER ONE

1.1     Background of the study

1.2     Statement of problem

1.3     Objective of the study

1.4     Scope of the study

1.5     Research Questions

1.6     Significance of the study

 

CHAPTER TWO

LITERATURE REVEIEW

2.1     Theoretical Framework

2.2     Motivation in Work-Needs and Their Satisfaction

 

CHAPTER THREE

METHODOLOGY                                                     

3.1     Design of study

3.2     Population of study

3.2.1. Sample Technique

3.3     Instrument for data collection

3.4     Validity of instrument

3.5     Reliability of the instrument

3.6     Method of data collection

3.7     Method of data analysis

CHAPTER FOUR

Data presentation and analysis

Distribution and collection of questionnaire

CHAPTER FIVE

Summary and conclusion

5.1     Discussion of results

5.2     Conclusion

5.3     Recommendation

5.4     Limitation of study

Bibliography

Questionnaire

 

 

 

 

 

 

CHAPTER ONE

 

BACKGROUND OF THE STUDY

Before its establishment, the then Anambra State Board of Internal Revenue, was established under the Anambra state of  Nigeria Civil Service edict with its Headquarters at Enugu Secretariat.  The Board had its four zonal offices (Enugu zone, Fegge zone, Nsukka zone and Abakaliki zone).

Enugu state Board of Internal Revenue came into being after creation of state from old Anambra state in August 27th 1991.  The Board had its first Director in the person of Chief H.O. Attama with over one thousand, two hundred staff.

It was left with three zonal offices (Enugu, Nsukka and Abakaliki zones) Today Enugu State Boad of Internal Revenue exists with only two zonal offices (Enugu and Nsukka zones) after carving out Abakaliki from Enugu state in 1996.

The state Board of internal Revenue still has its head office at the state secretariate opposite Enugu state Criminal Investigation Divisional (CID) office.

Its statutory services is collecting and accounting for Taxes due to the state.

The Enugu state Board of internal Revenue today has staff Board of internal Revenue today has staff strength of  Nine hundred and fifty with the following departments:

1.       The policy section (chairman office)

2.       Public Relations office

The Internal Audit

HOD collection

HOD Assessment

HOD Personnel

HOD Capital Gain Tax (other taxes)

HOD statistics

 

STATEMENT OF PROBLEM

The problems that hindered the smooth and efficient

Running of this establishment included the following:

Enugu state Board of Internal Revenue has diversed and varied personnel management problem which includes lack of motivation policies for their employee.

Enugu state Board of Internal Revenue had not articulated a meaningful training or retaining programmes for their workers

The state Board of Internal Revenue had not been promoting their staff as and when due.

The welfare packages of the state Board of Internal Revenue were not promoting and cannot be compared to other similar establishments.

 

OBJECTIVE OF THE STUDY

There are numerous reasons why government set up this establishment.  The establishment is in public sector with the emphasis on revenue generation.  It is expected that as revenue organization that it can constitute a binder to the public and the government that formed it and this may include:

To investigate the motivational policies of the Enugu State Board of Internal Revenue.  Revenue to enhance revenue generation in the state.

To examine the training programmes of the Board with a view to evolving one tail to meet the needs of the employee.

To find out why Enugu State Board of Internal Revenue are not promoting their workers as and when due.

To appraise the welfare packages of the Board and compare it with those of  other establishment.

 

SCOPE OF STUDY

The scope of this study covers:

The activities of personnel management in government owned establishment as represented by Enugu State Board of Internal Revenue.

The activities of personnel management in government owned corporations as represented by Enugu State water Corporation

 

15.          RESEARCH QUESTIONS

To what extent does personnel management meet what is required from it to Enugu State Board of Internal Revenue?

To what extent does Enugu State Board of Internal Revenue consider experience in engaging worker?

To what extent does the Enugu State Board in Internal Revenue sponsor Personnel management training both internal and external?

What kind of leadership style does the Board of Internal Revenue applies in their operations?