THE GROWTH AND PROSPECT OF ACCOUNTING PROFESSION IN NIGERIA

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THE GROWTH AND PROSPECT OF ACCOUNTING PROFESSION IN NIGERIA

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgment

Table of content

CHAPTER ONE

Introduction

1.1            Background of study

1.2            Definition of terms

1.3            Purpose of study

1.4            Method of study

1.5            Research hypothesis

1.6            Significance of the study

CHAPTER TWO

2.1            Literature review

2.2            Statement of problem

2.3            Historical development of accounting profession in Nigeria

2.4            Prospects of accounting profession

2.5            The impact of changes of the role of the accountant

CHAPTER THREE

Finding, recommendation and conclusion

3.1            Finding

3.2            Conclusion

3.3            Recommendation

References

CHAPTER ONE

INTRODUCTION

1.1            BACKGROUND

Accounting is important not because it is a product of its environment, but rather because it shape its environment and plays a significant role in the conduct of economic, social, political legal and organizational decision and action.

          In the colonial days, most Nigeria was engaged in agriculture at subsistence level.

          Industrial activities were carried out by the very few number of British companies then available. There were therefore hardly any organized major economic activities and the level of economic development was cow. At this period, there was no greater need for the service of Nigeria accountants and as result, there was no established organization of accountant in Nigeria.

          Most Nigeria accountant and as a result there was no established organization of accountant because almost all the manufacturing companies then had foreign connection and they recruited their high level manpower from their home country.

          Following the advancement in the level of industrialization and its attendant effect on the need for qualified accountant, few Nigerian who qualified with professional bodies oversees came together and formed as association called the association of accountant in Nigeria. The growth of the profession however could be related to the establishment by act of parliament (no 15) 1965 of the institute of  chartered accountant of Nigeria (ICAN) the main object of this institute as to regulate entry into the accounting profession by determine the  standard of knowledge and skills to be attained by prospective accountant.

          This research paper focuses on the growth and prospect of accounting profession in Nigeria. The following related discussion are embodies namely historical development of the accounting. Profession in Nigeria, the roles of the institute of chartered accountant of Nigeria (ICAN) and other related agencies and professional and its changing discussion, and analysis of the growth problem and prospect of the profession in Nigeria is conducted.

          Finally, it effects some suggestion and recommendation necessary for rapid growth in the profession in Nigeria.

1.2            DEFINITON OF TERM

Certain terms are used in this research however they are defined in the context used as follow:

Accounting

This may be summarily defined as the process of identifying, measuring and communicating economic information in monetary terms.

Accountant

An accountant is one who is skilled in accounting

Profession

A vocation involving specialized training and knowledge included an under going of a period of tutelage.

ICAN

A recognized body of account in Nigeria established by act no 15 of 1965 and enterested with, the responsibility of determining. Who is qualified to be admitted as a chartered accountant.

NASB

Nigeria accounting standard board formally inaugurated on 9th September, 1982 by ICAN  charged with the responsibility for setting account standard which numbers of the profession will adopt in preparing and reporting financial statement to the users.

1.3            PURPOSE OF THE STUDY

Since of economy of Nigeria is a developing one, the emergency of an accounting profession providing services to industry, commerce agriculture and government cannot be over emphasized.

          Hence this research study is carried out with the aim of appraising the growth and prospect of accounting profession in Nigeria problem militating against good growth and prospect will be analyzed and solution and recommendation given.

1.4            METHOD OF STUDY

In order to come out with accurate information and do justice to a topic of this nature collection of date form different sources and construction of questionnaire are used. The method of this study is described under the following headings.

Secondary source of information

Because of this nature of this research, the researcher visited may libraries – national library state libraries and school libraries. The researcher used those available sources in the libraries such as accounting textbooks, eacyepaedia Americana. Intensive journal, magazines, newspapers articles research papers, leaned professional and seminar, seasoned publication of the Nigeria accountant and the graduated accountant for the purpose. These aliegether constituted the secondary data for the research.

 

 

Primary source of information

Oral interview and questionnaire was the major instrument used in primary spruce of information the interview and questionnaire were designed together information covering the two hypotheses postulated.

 

1.5            RESEARCH HYPOTHESIS

In order to meet the purpose of this research the following two hypotheses formulated will be tested. The hypotheses are arranged in the form of null hypothesis and alternatively hypothesis for each? Represented by Ho and Hi symbolic respectively.

 

HO. ICAN has not hindered the progress of accounting profession in Nigeria

Hi: ICAN has hindered the progress of accounting profession in Nigeria

 

HO: government attitude towards accounting profession are no threat to the profession in Nigeria

Hi: government attitude towards accounting profession are  threat to the profession in Nigeria

1.6            SIGNIFICNACE OF STUDY

Many state governments in Nigeria have either established, or indicated interest in establishing and even financial institution. This is in line with the types of economic system mixed economy in operation in Nigeria this system allows the participating in economic activities of both the government (otherwise called the public sector) and private entrepreneurs (otherwise called it is thus in vogue that such multifarious undertaking by both the government and private entrepreneurs call for the services of qualified accountant.

Therefore this growth in the establishment of business undertaking necessitates a research into the growth and prospect of the accounting profession in Nigeria if only to ascertain the preparedness of this profession to meet the challenges created.

THE GROWTH AND PROSPECT OF ACCOUNTING PROFESSION IN NIGERIA

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This research paper focuses on the growth and prospect of accounting profession in Nigeria. The following related discussion are embodies namely historical development of the accounting. Profession in Nigeria, the roles of the institute of chartered accountant of Nigeria (ICAN) and other related agencies and professional and its changing discussion, and analysis of the growth problem and prospect of the profession in Nigeria is conducted... accounting project topics

THE GROWTH AND PROSPECT OF ACCOUNTING PROFESSION IN NIGERIA

Project Information

  • CATEGORY : ACCOUNTING
  • TYPE : PROJECT MATERIAL
  • FORMAT : MICROSOFT WORD
  • ATTRIBUTE : Documentation Only
  • PAGES : 56 Pages
  • CHAPTERS : 1 - 5
  • PRICE : ₦ 3,000.00

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