ABSTRACT

The objective of tins research work is to examine the use of accounting in formation in the performance evaluation of' public corporations in Nigeria. ihe sam j)le conipriscd of 100 employees WhO Were iaiidoiiily 5CICCIC(l I'ioin three different corporal ions in Nigeria. Data were collected Iron i 1)0th P'' iii ary arid secondary sources of which the chi-square (X2) statistics was used for analysis of' data. The result showed that international accounting standards have impact on the preparation of the fiuiical statement of public corporations and that international accounting standard is used as guideline in preparing public corporations financial statement. It was therefore recommended that for accounting system of the public corporation to be effective, the firms should be able to work with executives who arc skilled to dial with a variety of cultures and bring diverse teaiii together to achieve common goal Many related literature were reviews as the researcher collected data for this work showing that effective accounting in format i on an (I control system helps to improve the performance evaluation of public praslalals. Again findings revealed that management performance in government parastalls is likely to be improved through effective accoumitimig in formation and control system. From the findings of' the study, the following recommendations were made by the researcher, the use of performance analysis should be encouraged in government parastattls, monitoring team should be l)tt in place in oilier to iiiil)lOve lime job pei'lorinance of' worker, time method of keeping accounting records amid (lie types of accounting records should be in compliance with tIme relevant regulations etc.