Analysis Of The Performance Of Institute Of Chartered Accountants Of Nigeria (ICAN) Personnel In Public Institutions In Abia State
ABSTRACT
In Nigeria, accounting in public
institutions is properly planned within the cycle of financial management which
is organized around laws, rules, regulations, and processes. According to Mbah
(2009), public sector accounting system flows in a definite system from the
enabling legal instruments that gives rise to transactions and bounding off
from the reports that form basis for auditing, investigating and legislative
review, back to a continuous enactment of further legal instruments. Accounting
in the public institutions is a process of recording, communicating,
summarizing, analyzing and interpreting government financial statement in
aggregates and details. This reflects all levels of transaction involving the
receipts, custody and the disbursement of government funds and resources
(Adams, 2010). In a nutshell, public sector accounting (government accounting)
involves the recording and presentation of government financial transactions to
comply with statutory requirement as well as assist the management in
efficiently utilizing the government funds.
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OHAJA, N (2021). Analysis Of The Performance Of Institute Of Chartered Accountants Of Nigeria (ICAN) Personnel In Public Institutions In Abia State . Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/analysis-of-the-performance-of-institute-of-chartered-accountants-of-nigeria-ican-personnel-in-public-institutions-in-abia-state-7-2
NWADI, OHAJA. "Analysis Of The Performance Of Institute Of Chartered Accountants Of Nigeria (ICAN) Personnel In Public Institutions In Abia State " Repository.mouau.edu.ng. Repository.mouau.edu.ng, 01 Jul. 2021, https://repository.mouau.edu.ng/work/view/analysis-of-the-performance-of-institute-of-chartered-accountants-of-nigeria-ican-personnel-in-public-institutions-in-abia-state-7-2. Accessed 26 Nov. 2024.
NWADI, OHAJA. "Analysis Of The Performance Of Institute Of Chartered Accountants Of Nigeria (ICAN) Personnel In Public Institutions In Abia State ". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 01 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/analysis-of-the-performance-of-institute-of-chartered-accountants-of-nigeria-ican-personnel-in-public-institutions-in-abia-state-7-2 >.
NWADI, OHAJA. "Analysis Of The Performance Of Institute Of Chartered Accountants Of Nigeria (ICAN) Personnel In Public Institutions In Abia State " Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/analysis-of-the-performance-of-institute-of-chartered-accountants-of-nigeria-ican-personnel-in-public-institutions-in-abia-state-7-2