ABSTRACT
The topic of this study is Evaluation of Accounting System in Local Government Administration using some selected local government councils in Umuahia north and lsiukwato as a study. The researcher adopted descriptive survey sampling method for this work. Data were sourced through the use of questionnaire forprimary sources. The estimated population often study in which a sample size of 95(ninety five) was taken with a breakdown as follows Umuahia north local government 60(sixty) and Isiukwato local government 35(thirty-five) several statistical tools such as tables, percentages (%), Analysis of variances were employed in the analyses of data and testing of hypotheses using statistical package for social sciences (spss).The two null hypothesis were rejected. The study revealed a positive outcome that there is effectiveness of accounting system in local government and also efficiency of internal control in the accounting system of local government. A chief accountant should be able to formulate efficient financial techniques and strategies for effective generation of revenue and give expert financial advice to chairman. Furthermore, Good financial management through financial discipline as regards installing efficient system annual statement of account being regularly and properly audited the financial memorandum to be strictly compiled with. To this end, the local government should employ qualified professional and experienced accountant to serve as their financial management .
TABLE OF CONTENTS
Title
Declaration 11
Certification
Dedication
Acknowledgements
Table of contents
List of tables
Abstract
CHAPTER ONE: INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the study
1.7 Scope of the study
1.8 Definition of terms
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Conceptual Framework
2.1.1 Nature of financial management in local government
2.1.2 Financial management in local governments
2.1.3 The general responsibility of the council in this regards are as follow
2.1.4 Element of financial management in local government 13
2.1.5 Major actors in financial management
2.1.6 The constitution and financial management in local government
2.1. 7 The Anti-Corruption Act and Financial Management in Local Government Council
2.1. 8 Internal control in local government councils
21.9 Financial control in local government councils
2.1. l O Values for money audit in local government 20
2.1.11 Solutions to solve problems of financial management in local government councils 23
2.2 Theoretical Framework 25
2.2.1 Institutional Theory 25
2.2.2 Theory of Revenue Exaction 26
2.3 Empirical review 27
CHAPTER THREE: RESEARCHMETHODOLOGY
3 .1 Research design 31
3 .2 Area of study 31
3.3 Population of study 31
3.4 Sample and Sampling Technique 32
3.5 Source for data collection 32
3. 5 .1 Primary data 32
3.5.2 Secondary data 32
3.6 Data collection instruction and procedure 32
3 .6.1 Validation of instrument 33
3.6.2 Reliability of the instrument 33
3. 7 Data analysis technique 33
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION
4.1 Presentation of Data 35
4.2 Testing of hypotheses 49
4.3 Discussion of findings 50
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings 52
5.2 Conclusion 52
5.3 Recommendations 53
5 .4 Implications of the study 54
5.5 Contribution to knowledge 55
5.6 Limitation of the study 55
References
Appendix I
Appendix II
Appendix III
MARK, G (2021). Evaluation Of Accounting System In Local Government Administration (A Study Of Selected Local Government Councils In Abia State). Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-system-in-local-government-administration-a-study-of-selected-local-government-councils-in-abia-state-7-2
GRACE, MARK. "Evaluation Of Accounting System In Local Government Administration (A Study Of Selected Local Government Councils In Abia State)" Mouau.afribary.org. Mouau.afribary.org, 01 Mar. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-system-in-local-government-administration-a-study-of-selected-local-government-councils-in-abia-state-7-2. Accessed 30 Oct. 2024.
GRACE, MARK. "Evaluation Of Accounting System In Local Government Administration (A Study Of Selected Local Government Councils In Abia State)". Mouau.afribary.org, Mouau.afribary.org, 01 Mar. 2021. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-system-in-local-government-administration-a-study-of-selected-local-government-councils-in-abia-state-7-2 >.
GRACE, MARK. "Evaluation Of Accounting System In Local Government Administration (A Study Of Selected Local Government Councils In Abia State)" Mouau.afribary.org (2021). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-system-in-local-government-administration-a-study-of-selected-local-government-councils-in-abia-state-7-2