ABSTRACT

The central idea of this study was to find out role of public accountants in implementation of accountability, probity and transparency in the Federal Civil Service using the Federal Ministry of Education in South East States as a case study. This study was based on the problem of the neglect associated with the implementation of the policy of accountability, probity and transparency in the Nigeria economy; inspite of the growing availability of the qualified accounting personnel who are to enhance through their role, the implementation of accountability, probity, and transparency in the public sector. This study determined the extent of implementation of accountability transparency and probity in the public sector especially in the state and Federal Civil Service; in addition to finding out the best way to improve on accountability, transparency and probity in Nigeria economy The selected respondents were: members of the Institute of Charted Accountant of Nigeria (ICAN), holders of Higher National Diploma (HIND) and Bachelor of Science (BSc) degree in Accounting. A sample size of thirty (30) respondents was determined from the population of thirty three (33) drawn from the three sets of respondents. The research data were obtained from both primary and secondary source and through the use of validated well structural questionnaire that reflect the study questions. Tables and percentages were used in the analysis of the collected data. The two hypotheses tested for the study with aid of Chi-square (r2) model technique includes the following: Ho1 : Public accountants have no significant role in the implementation of accountability, probity and transparency in the Federal Civil Service. Ho2: Public accountants in collaboration with their chiefs effective do not significantly utilize public allocation judiciously. The findings from the study show that: the public accountants adhere to accounting principles and live up to their work responsibilities. Also, the anti-corruption and related offences law was ineffective because the legislators themselves are caught in the web of corrupt practices. Premised on this it was recommended that; the use of quota system in the employment of Federal Civil Servants should stop. As this is the breeding ground for bringing into the service incompetent officers and poor achievers; Auditors (internal and external) should exercise more diligent in the course of their duties especially by reporting what they have seen on the records rather talking bride and preventing justice.