The Impact Of Public Sector Accounting In Nigeria Financial Control System

This  research  was  aimed  at  finding  out  the  impact  of  public  sector accounting in Nigeria financial control system using Esan south east local government area of Edo state as a case study. The purpose was to find out if  the  control  of  public  fund  adopted  by  the  local  government  is appropriate, to determine whether the public sector accounting principle applied by the local government is appropriate and effective and also to investigate  whether  the  source  of  revenue  to  the  local  government  is enough for them etc.

The population size used was the staff and members of Esan south east local government area of Edo state, out of which the sample size was selected using the Taro Yamani‟s sampling techniques. Data for this study were primarily and secondarily sourced. Chi-square was used to analyze the responses gotten from the distributed questionnaires. The  findings  made  in  this  study  are;  the  public  accounting  principles applied by the said local government area is inappropriate and ineffective and the control of public fund measures adopted is also inappropriate etc.

based on the findings, it was concluded that the public sector accounting principles applied by the local government is inappropriate and also the control  of  public  fund  measures  adopted  was  inappropriate. Recommendations were also made based on the findings which are, an account committee should be set up to control the accounting system of the said local government and monitor their day to day activities etc and when this is met, the goal of creating the local government will be achieved.