the role of accountant in the poverty eradication programme of the federal government

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					                              PROPOSAL

      This project is crimed at finding out the role of an accountant in

the poverty eradication programme of the federal government with

particular reference to Aminri, local government, area.

      The method of obtaining data for this research, will be mainly

from primary sources such as personal interview, questionnaires and

observations and secondary sources such as literature review,

newspaper, magazines and journals etc.

      This project will also looked into the failure of the previous writer

to determine the role of an accountant, in the poverty eradication

programme of the federal government. Besides this research may not be

termed comprehensive due to limitations imposed by: financial,

constraint, time constraint, Unavailability, of necessary materials etc.

      However, at the end of the study I determine will find out whether

the role of and accountant is of any relevance in the planning

programme and policies of poverty eradication in Amiri local

government secondly, I will determine whether the role of the

accountant is of any relevance chim monitoring of he strategies of the

poverty, eradication programme of Amiri L.G.A .

      Thirdly, I will determine whether the role of the accountant will

result in the actualization of the objectives of poverty eradication,

programme in Aminri L.G.A
                   TABLE OF CONTENT

      COVER PAGE

      TITLE PAGE

      APPROVAL PAGE

      DEDICATION

      ACKNOLWEDGEMENT

      ABSTRACT

      CHAPTER ONE

      INTRODUCTION

1.1   BACKGROUND OF THE STUDY

1.2   STATEMENT OF THE STUDY

1.3   OBJECTIVE OF THE STUDY

1.4   FORMULATION OF HYPOTHESIS

1.5   SCOPE AND DELIMITATION OF THE STUDY

1.6   SIGNIFICANCE OF HTESTUDY

1.7   LIMITATION OF THE STUDY

1.8   DEFINITION OF TERMS

      CHAPTER TWO

      REVIEW OFRELATED LITERATURE

2.1   NATURE AND SCOPE OF ACCOUNTING

2.2   QUALIFICATION OF AN ACCOUNTING
2.3   QUALIFICAITON OF ACCOUNTING AND CONTROL

2.4   THE FUNCITONAL ROLE OF AN ACCOUNTING

2.5   UNDERSTANDING PRACTICAL AUDITING AND

      INVESTMENT

2.6   THE POVERTY ERADICATION PROGRAMME OF THE

      FEDERAL GOVERNMENT

      REFERENCE



      CHAPTER THREE

      RESEARCH METHODOLOGY

1.1   SOURCE OF DATA

1.2   RESEARCH ISNTRUMENT

1.3   POPULATION OF STUDY

1.4   SAMPLE TECHNIQUE

1.5   DETERMINATION OF SAMPLE SIZE

1.6   VALIDATION OF ISNTRUMENT

1.7   METHOD OF QUESTIONNAIRE DISTRIBUTION

1.8   TEST STATISTICS

      CHAPTER FOUR

      DATA PRESENTAITON ANALYSIS AND

      INTERPRETATION

4.1   DATA PRESENTATION ANALYSIS AND INTERPREATION
4.2   TEST OF HYPOTHESIS

      CHAPTER FIVE

5.1   SUMMARY OF FINDINGS

5.2   CONCLUSIONS

5.3   RECOMMENDATIONS

5.4   SUGGESTION FOR FURTHER STUDIES

      APPENDIX I

      APPENDIX II

      BIBLIOGRAPHY
                           CHAPTER ONE

1.0   INTRODUCTION

      The need to develop micro economic activities that could enhance

self-reliance as a strategy for reducing poverty becomes so pronounced

that the three arms of government (Federal, state and local government)

come up with various initiatives. Among these were programs and

policies that aimed at:

-     Stimulating economics growth through the engagement, of semi-

      skilled and unskilled labour in production activities

-     Immediate reduction of social vices and tension in the society by

      removing idle handle from the streets

-     Engage the unemployed indirect activities as a veritable means of

      re-floating the economy.

-     Improve of the environmental degradation

-     Minimize rural or urban drift through the improvement of rural

      communities

-     Committing the fund to direct benefit of the participant rather

      than on service or overheads

-     To achieve these more machinery, accountability, honesty must

      be put in motion with competent, professional from various field

      of endeavour and policies.
1.1   BACKGROUND OF THE STUDY

      Among the major problems that have plagued the socio-political

and economic life of developing nations are gross unemployment of her

learning population and poverty. Among these nations includes our

country Nigeria. Poverty is pervasive. About 60% of Nigeria live

below the poverty line. Available statistics shows that only fifty percent

of the population, have access to safe water. About thirty-eight percent

of the population do not have access to primary health care whole most

Nigeria, consume less than one third of the minimum required protein

and vitamins in-take due to low purchasing power.

      These incidence were compounded by over two decades of

political instability, macro economic, policy inconsistencies low

capacity utilization, in industries and the massive turn out of school

levers and graduates by institution of higher learning.

      This is to say that despite these, for three decades after

independence, unemployment and poverty, were not a national, state or

local concern in Nigeria as it is today.

      However, on inception of office in May, 1999, the Obasanjo

administration tool upon itself the major task of redressing the twin

problem of poverty ad employment generation therefore, the

government with a high sense of commitment earmarked the sum of

N100 billion for the creation of 200,000 jobs in the year government
desire to eradicate poverty was born out of the conviction that the

incidence of poverty and unemployment have assumed dimension that is

socially economically and political unacceptable. to this end therefore,

all hands must be deck including not only the three tiers of government

but also professional, bodies and competent individuals among these

includes the roles of he accountant.

      Poverty is also one of he most serious problems, confronting

Nigeria today. It is generally associated, with conditions under which

people lives. It is usually defined in either absolute or relative terms.

Absolute poverty denotes a condition in which person or group of

people are unable to satisfy their most basic and elementary requirement

of human survival in terms of good nutrient, clothing shelter, footwear,

energy transport, health education and recreation.        It is generally

believed that absolute poverty can be eradicated and that is the target

aimed in this blue print.

      Statistical data available indicate that by 1960 the poverty level in

Nigeria cover about 15% of the population and by 1980. It grows to

twenty eight percent and letter decreased to fourty-three percent in 1992.

By 1996 the federal office of statistics estimated the poverty level in

Nigeria at about sixty-six percent. According to the United Nations

report (1999), Nigerians Human development index (H.DI) was only

0.416 which places the country among the twenty-five poorest nation in
the world. Furthermore, Nigerians literacy rate was forty four percent

and seventy percent of the rural population do not have access to potable

water, health care facilities and electricity.    This document filled

national poverty eradication porogrmme (NPTP), provides strategies, for

the eradication of absolute poverty in Nigeria, through the streamlining

and rationalization, of existing poverty alleviation institutions and co-

ordinated implementation and monitoring or relevant schemes and

programmes tall levels as of government.

      In view of the fact that poverty in Nigeria is widespread and

multi-dimensional the federal government seeks to ensure that all

activities and programmes of the line ministries and agencies are

effectively co-ordinated. In addition, government also seeks to ensure

policy continuity, existence of appropriate institutional, framework and

sustainability of all the programmes.

      Notwithstanding, government established the national poverty

eradication council (NAPEC) to co-ordinate the poverty reduction

related activities of all the revelation ministries, parastatals     and

agencies. (NEPEC) is mandated to ensure that the wide ranges of

activities are centrally planned co-ordinated and complement one so that

the objective of policy continuity and sustainability are achieved.

NAPEC is aimed at providing for training opportunities, skills

acquisition employment opportunities wealth creation through enhanced
income generation, improved social status and rural development it is

primarily aimed at economically empowering, the youth and shell

emphasis capacity acquisition programmes (CAP) and mandatory

attachment programme (NAP).

          Under the mandatory attachment programmes existing companies,

business, construction firms research institutes tertiary institutions,

schools and colleges, medical delivery services provides (Hospital,

clinics and health centres) whether in public or private sector shall

provide skills acquisition, job opportunities to youths and others that

have undergone the relevant training.

          The accountant performs the accounting function, which involves

the process of identifying measuring, recording and communicating the

economic event of an organization: (business or non-business

government or non-government to interrelate users of information the

first part of the process identification involves selecting those events that

are considered as evidence of economic activities relevant to particular

entity.

          Once identified the economic events must be measured in

financial terms that is quantified in Naira.       If the even cannot be

qualified in Naira. If the event cannot be quantified in monetary terms,

it is not considered part of the organization financial information

system. The measurement function thereby eliminates some significant
events because they lack measurability in financial terms. These ad

many more are some of the functional roles of the accountant event as it

applies to the poverty alleviation programmes if the federal government



1.2   STATEMENT OF PROBLEMS

      The importance of the accountant or the accounting, profession

cannot be over emphasized. This stemmed from the fact that the success

of an organization lies very much on effective, on effectual planning

implementing, monitoring and controlling its financed flow times,

accounting, is ingrained and vital to our economic event of our

organization to interested users of the information (way grant 1993).

This role, no doubt permeates even to the poverty eradication,

programme of the federal government.

      Anmri local government is one of the three tiers of that guarantee

the efficient and effective implementation of the poverty eradication

programme at the grass toot level.

      To   achieve    this,   therefore,   a   result   oriented   planning,

implementation, monitoring and controlling of the financed that comes

to mind therefore, are:

What role should the accountant play in the implementation of poverty

eradication programs is the role of the accountant of any relevance, to

the actualization of this programmes?
      In other to answer these questions this study will critical

evaluated the role of the accountant in the poverty eradication

programme in Amnini local government area.



1.3   OBJECTIVES OF THE STUDY

      The objectives of this study among other things include:

-     To determine the role of the accountant in the poverty eradication

      programme of Amiri local government area

-     To determine whether the role of an accountant is of any

      relevance in the planning of programmes and policies of poverty

      eradication, in Amiri local government area.

-     To determine whether the role of the accountant is of any

      relevance in the implementation of the poverty eradication

      programmes

-     To determine whether the role of the accountant is of any

      relevance in monitoring of the strategies of the poverty

      eradication programmes of Amini local government areas

-     To determine whether the role of the accountant will result in the

      actualization of the objectives of poverty eradication in Aminri

      local government areas.
      Therefore, the accountant should increase, add or make sure the

little fund disbursed for the improvement of poverty eradication

programme is accounted for and used properly.



1.4   FORMULATION OF HYPOTHESIS

HO: The role of the accountant is relevant to the effective planning of

the poverty eradication, programmes in Amniri local government areas.

Ho:   the role of accountant is relevant to the effective planning of the

poverty eradication programme in Amni local government areas.

H0:    The role of the accountant is irrelevant to the successful

implementation of the poverty eradication programme in Amini local

government area

Ho2: The role of the accountant is irrelevant, to the successful

implementation of the poverty eradication programmes in Amnri local

adjournment areas.

Ho3: The role of the accountant is irrelevant, in monitoring and control

of the poverty eradication programme in Amniri local government areas



1.5   SCOPE/DELIMITATION

      This study will only focus on the role of the accountant in poverty

eradication programme, of the federal government with particular

reference to Amniri local government Area.
1.6   SIGNIFICANCE OF THE STUDY

      Nevertheless, the study will be of immense benefit to the

following: firstly the study will be of great benefit to the economic

programme of the federal, government and its citizens. As detailed

analysis will be carried out on the relevance, of the accountant in the

successful planning implementation and actualization of the objectives

of the poverty eradication programme.

      Secondly, the study will also be of great benefit to the entire

citizen of Amniri local government Area as it will provide more result

orient ways of implementing the policies and programmes of poverty

eradication within the local government.

      Again, the study will be of great benefit, to both the researcher

and the reader as information contained will provide as, an in-depth

understanding and knowledge in the are of instigation which could still

up further enquiry.




1.7   LIMITAITON OF THE STUDY

      However, it is to say that this study may not be termed

comprehensive due to limitation imposed by:
FINANCIAL CONSTRAINT:

      Financial was one of the major constraint that limited the study.

This is consequent of the fact that researcher source of financials

support was not able to adequately take care of her academic financial

responsibilities, and the project work.



TIME CONSTRIANT

      Another major constraint that effected this? Study was time. T his

was due to the fact that the study was conducted amidst normal

academic studies.     To this and therefore, it were difficult for the

researcher; to meet up some of the appointment with respondents.



UNAVAILABILITY OF MATEIRALS

      Another major constraints to this study was unavailability of

material. The poverty alleviation programmes is a new economic

concept adopted by the federal government hence no doubt limited the

study as the researcher had difficulties in souring for this materials.




1.8   DEFINITION OF TERMS
ACCOUNTNT: Professional keeper or verifier of account. He serves

as or provider of explanations as regard top income and expenditure or

financial statement.



POVERTY ERADICATION:

      Making poor, scarcely or lack own existing by the three tiers of

government



PROFESSIONAL:          A person that belongs to or connected with

accounting.    He is skillful competent working of the profession

(accounting)



CONTROL: Is the process of keeping the firms activities on trade.

Here the management accountant determines whether planned goals are

deviated from target objectives



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