1. CHALLENGES OF FINANCIAL MANAGEMENT IN NIGERIA LOCAL GOVERNMENT SYSTEM
BACKGROUND OF THE STUDY
According to aborisade, (2003) in his write up defined or state that financial management in any local government involves the inflows of payment, it can also be said to be the art of raising and spending money which i...
2. A SURVEY ON THE CAUSES OF FRAUD AND WAYS OF PREVENTING IT IN NIGERIA'S PUBLIC SECTORS
BACKGROUND OF THE STUDY
The problem of fraud in the public sector has assumed immense proportions with the increase in the volume and complexity of the organizations within this sector. No organization appears free from this malaise and there is c...
3. ENHANCING FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTOR
ABSTRACT
The broad objective of this study is focused on enhancing financial accountability in private sector using 7up Bottling company as case study. Survey research design was adopted for the study and with the aid of convenient sampling method, the...
4. AGRICULTURAL PUBLIC SPENDING IN NIGERIA
ABSTRACT
Public spending on agriculture in Nigeria is exceedingly low. Less than 2 percent of total federal expenditure was allotted to agriculture during 2001 to 2005, far lower than spending in other key sectors such as education, health, and water. This spending...
5. STRATEGIES FOR ENHANCING FINANACIAL ACCOUNTABILITY IN THE LOCAL GOVERNMENT SYSTEM IN NIGERIA (A CASE STUDY OF IKWO LOCAL GOVERNMENT AREA, EBONYI STATE)
ABSTRACT
This study was carried out to examine the strategies for enhancing finanacial accountability in the local government system in Nigeria using Ikwo local government area, Ebonyi state as a case study. Specifically, the study...
6. THE ROLE OF EXTERNAL AUDITORS ON FINANCIAL ACCOUNTABILITY OF MANAGERS IN NIGERIA ORGANIZATIONS (A CASE STUDY OF UNION BANK OF NIGERIA PLC. AKWA BRANCH)
ABSTRACT
This study was carried out to examine the the role of external auditors on financial accountability of managers in Nigeria organizations using union bank of Nigeria plc Akwa branch, Anambra state as a case study. Specifica...
7. A STUDY OF LEGISLATIVE-EXECUTIVE RELATIONS IN NIGERIA 8TH NATIONAL ASSEMBLY
Background to the Study
In Nigeria, since the return of democratic governance in 1999, and after over a decade of military interregnum, relations between the legislative and executive arms of government have raised serious concerns for observers. At best the relationshi...
8. AN EVALUATION OF THE OVERSIGHT FUNCTION OF NATIONAL ASSEMBLY IN THE IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS IN NIGERIA
Background to the Study
The authority and power of the National assembly and state legislatures to conduct oversight is conferred by the 1999 Constitution (as amended), and the statutes and standing rules of the legislatures at the national and state levels. Furthermore...
9. AN ASSESSMENT OF THE APPLICATION OF PUBLIC ACCOUNTING METHODS IN GOVERNMENT CONTRACTS AND GRANTS
AN ASSESSMENT OF THE APPLICATION OF PUBLIC ACCOUNTING METHODS IN GOVERNMENT CONTRACTS AND GRANTS
ABSTRACT
This research evaluates the application of public accounting methods in the management of government contracts and grants, focusing on the objectives of f...
10. THE ROLE OF FIDUCIARY ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
THE ROLE OF FIDUCIARY ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
The objectives of this study are to (1) identify the unique fiduciary accounting needs of non-profit organizations, (2) examine the effectiveness of fiduciary accounting practices in ensuring financial accoun...
11. THE ROLE OF ACCOUNTING FOR PUBLIC-PRIVATE COLLABORATIONS AND JOINT VENTURES
ABSTRACT: THE ROLE OF ACCOUNTING FOR PUBLIC-PRIVATE COLLABORATIONS AND JOINT VENTURES
This study examines the role of accounting in public-private collaborations and joint ventures, aiming to (1) identify the accounting practices that facilitate effective public-private collaborations,...
12. THE ROLE OF BUDGETING IN NON-PROFIT ORGANIZATIONS
THE ROLE OF BUDGETING IN NON-PROFIT ORGANIZATIONS
This study aims to: (1) investigate the role of budgeting in non-profit organizations, (2) identify the key benefits of effective budgeting for non-profits, and (3) assess the challenges associated with non-profit budget...
13. THE ROLE OF BUDGETING IN PUBLIC SECTOR MANAGEMENT
THE ROLE OF BUDGETING IN PUBLIC SECTOR MANAGEMENT
The objectives of this research are to: (1) analyze the role of budgeting in public sector management, (2) identify the benefits of effective budgeting for public sector operations, and (3) evaluate the challenges associated with public...
14. THE ROLE OF BUDGETING IN NON-PROFIT ORGANIZATIONS
THE ROLE OF BUDGETING IN NON-PROFIT ORGANIZATIONS
This study aims to: (1) investigate the role of budgeting in non-profit organizations, (2) identify the key benefits of effective budgeting for non-profits, and (3) assess the challenges associated with non-profit budgeting. A survey des...
15. THE ROLE OF BUDGETING IN PUBLIC SECTOR MANAGEMENT
THE ROLE OF BUDGETING IN PUBLIC SECTOR MANAGEMENT
The objectives of this research are to: (1) analyze the role of budgeting in public sector management, (2) identify the benefits of effective budgeting for public sector operations, and (3) evaluate the challenges associated with public...
16. The Relationship Between IFRS and Poverty Reduction Strategies in Nigeria
Background of the Study
International Financial Reporting Standards (IFRS) have been adopted by Nigeria to enhance transparency, accountability, and the comparability of financial statements, with the potential to influence economic outcomes in various...
17. Examining the Challenges in Implementing Budgetary Control in Cooperative Societies in Sardauna Local Government Area
Background of the Study
Budgetary control is a vital management tool used to plan, monitor, and control financial activities within organizations. It involves setting financial targets, allocating resources, and evaluating performance against predefined budgets. Cooperative societies, w...
18. Examining the Effectiveness of Cost Accounting in Public Sector Budgeting in Makurdi Local Government Area
Background of the Study
Public sector budgeting is a critical tool for allocating resources, planning expenditures, and achieving governmental objectives. Cost accounting plays a significant role in this process by providing accurate cost data, ensuring accountability,...
19. The Role of Cost Accounting in Monitoring Agricultural Program Budgets in Wukari Local Government Area
Background of the Study
Agriculture plays a key role in the economy of Wukari Local Government Area (LGA), where numerous government programs are dedicated to enhancing agricultural productivity, such as subsidy programs, infrastructure development, and training initiat...
20. An Examination of the application of Cost Accounting in Monitoring Education Sector Budgets in Kaltungo Local Government Area
Background of the Study
The education sector is one of the most vital areas of public service in Kaltungo Local Government Area (LGA), where government funding supports the construction of schools, payment of staff, provision of educational materials, and other related...
21. The Role of Cost Accounting in Monitoring Expenditures in Hadejia Local Government Area
Background of the Study
Effective expenditure management is crucial for the sustainability of local government operations, especially in Hadejia Local Government Area (LGA). Without proper monitoring, public funds may be misallocated, leading to inefficiency and financi...
22. Cost Accounting Practices in Tracking Government Budgets in Bakura Local Government Area
Background of the Study
In Bakura Local Government Area (LGA), effective tracking and management of government budgets are critical for ensuring transparency, accountability, and the efficient use of public funds. Cost accounting practices are integral in monitoring gov...
23. Role of Cost Accounting in Resource Optimization in Rural Cooperatives in Otukpo Local Government Area
Background of the Study
Rural cooperatives play a pivotal role in the economic development of rural communities by promoting shared resources, improving access to credit, and supporting entrepreneurial initiatives. However, resource optimization remains a major challeng...
24. The Use of Standard Costing for Budget Monitoring in Northern Nigeria
Background of the Study
Standard costing is a financial management tool used to compare actual costs with predetermined or standard costs, helping organizations identify variances and take corrective actions. In the public sector, particularly in Northern Nigeria, stand...
25. The Role of Auditors in Preventing Financial Mismanagement in Nasarawa Local Government Area
Background of the Study
Auditors play a crucial role in promoting accountability and transparency in financial management within public sector organizations. Their work helps identify discrepancies, prevent fraud, and ensure that financial resources are used efficiently...
26. The Role of Internal Auditing in Ensuring Compliance in Public Health Institutions in Zaria Local Government Area
Background of the Study
Internal auditing is an essential tool for ensuring compliance with regulatory standards, policies, and procedures in organizations. In public health institutions, where the management of funds and resources is critical to effective service deliv...
27. The Impact of Auditing on Revenue Collection in Chikun Local Government Area
Background of the Study
Auditing plays an important role in ensuring the accuracy and transparency of revenue collection in local governments. Effective auditing practices in revenue collection ensure that local governments can identify and address discrepancies, minimi...
28. The Effectiveness of Internal Controls in Auditing Government Projects in Daura Local Government Area
Background of the Study
Internal controls are essential mechanisms within an organization that safeguard assets, ensure the accuracy of financial information, and promote operational efficiency. In government projects, internal controls help prevent misappropriation of...
29. The Role of Auditing in Financial Accountability of Cooperatives in Funtua Local Government Area
Background of the Study
Cooperatives, as member-based organizations, rely on the responsible management of resources to achieve their social and economic objectives. Auditing plays a key role in ensuring that cooperatives maintain financial integrity, avoid misuse of fu...
30. The Role of Auditing in Public Sector Resource Allocation in Minna Local Government Area
Background of the Study
Resource allocation in the public sector is a critical process that determines the distribution of funds across various government projects and services. In Minna Local Government Area, effective resource allocation is key to ensuring that public...
31. The Role of IFRS in Enhancing Financial Accountability in Nigerian Sports Sector
Background of the Study
The sports sector in Nigeria is a growing industry with significant economic and social impact. However, the sector has faced challenges related to financial mismanagement, lack of transparency, and accountability. International...
32. The Impact of Auditing on Financial Reporting Accuracy in Bida Local Government Area
Background of the Study
Financial reporting accuracy is vital for public trust and accountability in local government operations. In Bida Local Government Area, accurate financial reporting is necessary to ensure that government resources are used effectively and transp...
33. Application of Cost Accounting in Resource Allocation for Public Projects in Gusau Local Government Area
Background of the Study
Public projects play a crucial role in fostering development and improving the quality of life in communities. Effective resource allocation is essential to ensure these projects are completed on time and within budget. Cost accounting provides a structured appro...
34. The Role of Internal Auditing in Strengthening Financial Controls in Misau Local Government Area
Background of the Study
Internal auditing is a critical tool for ensuring that financial controls are effectively implemented within public organizations. In Misau Local Government Area, internal audits help detect financial discrepancies, enforce compliance with regula...
35. The Role of Cost Accounting in Enhancing Financial Accountability in Talata Mafara Local Government Area
Background of the Study
Financial accountability is a cornerstone of effective governance, ensuring transparency, efficient resource use, and public trust. In Talata Mafara Local Government Area, financial mismanagement and lack of accountability have hindered developme...
36. The Role of Auditors in Budget Execution Monitoring in Bassa Local Government Area
Background of the Study
Budget execution monitoring is crucial for ensuring that government funds are used efficiently and in accordance with the planned budget. In Bassa Local Government Area, auditors play a vital role in overseeing the implementation of budgets, ensu...
37. Application of Cost Accounting in Monitoring Health Expenditures in Doma Local Government Area
Background of the Study
Health expenditures constitute a significant portion of public and private budgets, especially in developing regions. In Doma Local Government Area, monitoring health expenditures is essential to ensure efficient allocation of resources and impro...
38. The Role of Auditing in Preventing Financial Mismanagement in NGOs in Hong Local Government Area
Background of the Study
Non-Governmental Organizations (NGOs) in Hong Local Government Area play a crucial role in addressing social issues such as education, healthcare, and poverty alleviation. However, financial mismanagement within NGOs can undermine their ability t...
39. Challenges in Adopting Cost Accounting Standards in Non-Governmental Organizations
Background of the Study
Non-Governmental Organizations (NGOs) play a critical role in addressing social issues such as poverty, education, healthcare, and environmental sustainability. Effective financial management is essential for NGOs to achieve their missions, attract funding, and e...
40. Role of Auditors in Enhancing Financial Management in Akwanga Local Government Area
Background of the Study
In local governments, financial management is essential to ensure that public funds are used effectively to achieve development goals. Auditors play a key role in assessing the financial practices of local governments, identifying inefficiencies,...
41. The Role of Auditing in Fraud Detection in Cooperatives in Idah Local Government Area
Background of the Study
Cooperatives play an essential role in promoting economic development, particularly in rural areas. However, fraud and financial mismanagement can undermine the effectiveness of cooperatives. In Idah Local Government Area, auditing serves as a cr...
42. Effectiveness of Cost Accounting in Enhancing Accountability in Public Institutions
Background of the Study
Public institutions are entrusted with managing public resources and ensuring that these resources are used in a transparent and accountable manner to achieve developmental goals. However, instances of financial mismanagement and lack of accounta...
43. The Role of Auditing in Financial Accountability in Ilorin East Local Government Area
Background of the Study
Financial accountability is crucial for ensuring that public resources are managed efficiently, transparently, and in accordance with legal and regulatory frameworks. In Ilorin East Local Government Area, auditing plays a pivotal role in strength...
44. Impact of Auditing Standards on Financial Reporting Quality in NGOs
Background of the Study
Non-governmental organizations (NGOs) play a significant role in social and economic development worldwide. Given the importance of transparency and accountability in their operations, auditing standards are crucial for ensuring the quality of fi...
45. The Effectiveness of Budgetary Control in Local Government Financial Management
Background of the Study
Local governments play a critical role in delivering public services and managing public resources at the grassroots level. Budgetary control is an essential financial management tool used by local governments to plan, monitor, and evaluate their...
46. The Challenges in Conducting Audits in Rural Communities in Northern Nigeria
Background of the Study
Auditing is an essential part of ensuring financial transparency and accountability, especially in rural development projects in Northern Nigeria. However, auditors often face significant challenges when conducting audits in rural areas due to fa...
47. The Role of Auditing in Financial Sustainability of Small and Medium Enterprises (SMEs)
Background of the Study
Small and medium enterprises (SMEs) play a crucial role in the economy by providing employment and contributing to economic growth. However, SMEs often face challenges related to financial sustainability, including poor cash flow management, lack...
48. The Role of Auditing in Enhancing Accountability in Public Sector Projects in Gwale Local Government Area
Background of the Study
Public sector projects, particularly those implemented by local governments, require careful oversight to ensure that funds are used efficiently and in compliance with established regulations. One of the critical mechanisms for enhancing accounta...
49. The Impact of Auditing on Budgetary Controls in Tarauni Local Government Area
Background of the Study
Effective budgetary control is essential for ensuring that public funds are used efficiently in local government operations. Auditing plays an integral role in budgetary control by evaluating how well a local government adheres to its budget, ide...
50. The Challenges in Implementing Auditing Standards in SMEs in Dala Local Government Area
Background of the Study
Small and Medium Enterprises (SMEs) are the backbone of many economies, particularly in developing regions. However, SMEs often face challenges in implementing proper financial management and auditing standards, which are essential for ensuring t...
