ABSTRACT

The study examined effect of public sector accounting on  financial management in Nigeria. The  specific  objective were to examine the effect of public sector accounting  on  control of  public expenditure, to ascertain the  effect  of public sector accounting on the effectiveness and efficiency of government programme, to ascertain  the effect of public sector accounting on  financial planning in Government establishment. The research design that was adopted for this study was descriptive survey design and simple regression data analysis technique  The sample size of the study was 185 respondents. Empirical result revealed that public sector accounting has positive and significant effect on control of  public expenditure, public sector accounting has positive and significant effect  on effectiveness and efficiency of government programme and public sector accounting has positive and significant effect on financial planning in government establishment. The study recommended that the Nigeria government should come out with reform programme to strength the public sector accounting to  enforce accountability from public  servant  since this will enhance the control of public expenditure in the country