Abstract
The accountants, the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-coordinating, meaning economic development and growth. In Nigeria, this function has largely been restricted to the reporting role; Book-keeping, Accounting and Auditing play. This research is thus a search part for what it should be in enhancing economic development in the area of company formation and profitable business acquisition. Moreover, in this period of high business mortality rate, what the role of the accountants in corporate rescue should be. In chapter one (1), the study lays a theoretical framework for subsequent chapters following the general introduction, the problem statement and the objective of the significance of the study and the hypothesis were also highlighted. The literature review is contained in the chapter two (2) of this study, works of various authors international and local journals were reviewed to elicit view on the roles and relevant of the public accountants in the business and economic development. In chapter three (3) the research methodology, procedures for data collection, methods of questionnaire design, determination of sample size and questionnaire distribution were also highlighted. Chapter four (4) is based on analysis of data collection, hypothesis testing. Finally, chapter five (5) is divided into summary of findings, recommendation and conclusion. Recommendation for resolving various conflicting issues bordering on the public accountant and his role, problems were drawn based on findings, which were discussed.
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