BUDGETARY ACCOUNTING IN PUBLIC SECTOR
BUDGETARY ACCOUNTING IN PUBLIC SECTOR
dc.contributor.author | DATTIJO, ALIM MUHAMMADU | |
dc.date.accessioned | 2014-02-10T09:11:55Z | |
dc.date.available | 2014-02-10T09:11:55Z | |
dc.date.issued | 1993-10 | |
dc.description | DEPARTMENT OF ACCOUNTING, FACULTY OF ADMINISTRATION, AHMADU BELLO UNIVERSITY ZARIA - NIGERIA | en_US |
dc.description.abstract | A B S T R A C T Budgetary Accounting in operation was inherited from the Colonial Administration over thirty years ago with little or no modification or improvement. This was despite the growing sophistication of environment, including vital elements of the environment such as the general public and employees in the Public Service. This study was undertaken to reveal existing loopholes which need to be addressed for better Management of financial resources of the public sector. The study started with discussion of budgets and budgetary control aspects of budgetary accounting. These involved historical development of budgetary control, prior to 1930, and the executive budget movement; budgetary control in an organisation; budgetary control administration, and budgetary control in Nigeria. Research methodology discussed these factors; different methods of collecting data including mailing, telephone and personal contact. It also shed light in questionnaires administred and choice of the respondents. The individual responses were grouped together into percentages. They were presented and analysed as such, to discover their hidden meanings. This was then related to Bauchi State Urban Utilities Board. The findings of the research included the following: emphaiss was mainly on financial accountability, financial regulations inherited from the Northern Region Government not reviewed to suit the present day problems, appointments not purely on merit, and chief executive not interested on budgetary control and performance not accounted for. In the light of the findings, the following recommendations were made. Establishment of budget Department or Unit, Policies of the government to be expressly stated, training, seminar, and workshops on budgets, establishments of goals, standards, efficient use of materials and review of rules and regulations governing financial matters on regular basis. | en_US |
dc.identifier.uri | http://hdl.handle.net/123456789/745 | |
dc.language.iso | en | en_US |
dc.subject | BUDGETARY, | en_US |
dc.subject | ACCOUNTING, | en_US |
dc.subject | PUBLIC, | en_US |
dc.subject | SECTOR, | en_US |
dc.subject | STUDY, | en_US |
dc.subject | BAUCHI, | en_US |
dc.subject | STATE, | en_US |
dc.subject | URBAN, | en_US |
dc.subject | UTILITIES, | en_US |
dc.subject | BOARD | en_US |
dc.title | BUDGETARY ACCOUNTING IN PUBLIC SECTOR | en_US |
dc.title.alternative | A STUDY OF BAUCHI STATE URBAN UTILITIES BOARD | en_US |
dc.type | Thesis | en_US |
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