A SURVEY OF CHIEF EXECUTIVES' PERCEPTION OF ACCOUNTING FOR MANAGEMENT CONTROL IN GOVERNMENT MINISTRIES AND PARASTATALS
A SURVEY OF CHIEF EXECUTIVES' PERCEPTION OF ACCOUNTING FOR MANAGEMENT CONTROL IN GOVERNMENT MINISTRIES AND PARASTATALS
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Date
1996-07
Authors
OKO, KANAYO CHIKODINAKA
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Abstract
The present untoward economic circumstances prevailing in the
country today have made employment in the government ministries and
parastatals unattractive.
Consequently, there is mass exodus of qualified staff from the public
sector of our economy to the more lucrative private sector, leaving the
formulation and execution of government policies and programmes in the
hands of mediocrities.
Regrettably, some chief executives of government ministries and
parastatals have taken advantage of this loop-hole, occasioned by the flight
of qualified professionals from the public sector, to manipulate well
intended internal control system of the government to suit their whims and
caprices.
Many a regime have at one time or the other, harped on probity,
accountability, cost consciousness, profligacy and planlessness in the
public sector but without success.
The reason is not far fetched. How can you control what you do not
know either by definition or causation?
We are therefore of the firm belief that the only sure way to curb the
aforesaid seemingly intractable problems in the public sector is the
provision of adequate incentives comparable with those in the private
sector so as to attract and retain qualified staff. With the presence of
trained personnel like accountants, economists e.t.c, in the organization,
there is no gain saying that the benefits of accounting for management
control will be fully reaped. More so if the chief executives are exposed in
this new field of accounting (accounting for management control )through
seminars and conferences.
Description
A PROJECT SUBMITTED TO THE POST GRADUATE SCHOOL,
AHMADU BELLO UNIVERSITY, ZARIA
IN PARTIAL FULFILMENT OF THE REQUIREMENT
FOR THE AWARD OF THE DEGREE
MASTER OF BUSINESS ADMINISTRATION (MBA)
JULY 1996
Keywords
A SURVEY,, CHIEF EXECUTIVES,, PERCEPTION,, ACCOUNTING,, MANAGEMENT,, GOVERNMENT,, PARASTATALS