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ABSTRACT

In recent times, private and public organizations in Nigeria have been faced with cases of financial crises, which have resulted in most of the organizations going into extension. Those who are able to survive more are in a gunil pace. Obviously, the causes of financial crises in our private and public sectors have been attributed to be unrecognized in nature and total negligence of the roles of accounting in our private and public organizations.
This research work will look the role of accounting in the central of private and public sectors in Nigeria. It will try to analyzed the implication of applying the accounting principles in our private and organizations and then look at how these principles confined the operations of the public and private section of  the organization in Nigeria.On the cause of writing this project study, extensive efforts will be made to find out some of the problems our factors militating against the appropriate application of accounting principles and which invariably causes managers to neglect the role of accounting in the control of private and public organizations in Nigeria.  Consequently, upon this, recommendations will be suggested in how or the steps that will be taken to eradicated this setbacks and deficiency in the systems.In a bid to achieve a meaningful/research study work this research will review related literature on the role of accounting in the control of private and public sectors in Nigeria oral interview will also be conducted with the managers or heads of some selected private and public organizations in Nigeria.Other supplementary instruments are data collected from journals, magazines, questionnaire and existing textbooks. All these data collected will be analyzed critically and descriptive with the aid of table in research work.

CHAPTER ONE

INTRODUCTION          

In most developing countries Nigeria, government’s participation in economic activity is usually significant. One of the ways through which the government has intervened in the Nigeria economy is through the establishment of public enterprises. Public enterprises are statutory bodies operating services of an economic or social character or both on behalf of the government. Since the colonial era, especially after independence in 1960, Nigeria public enterprises have witnessed a steady growth until recently. As “Olise (1988: 133) puts it,” Beginning as a twinkle in the period between the era of the second world war and Nigeria attainment of independence, and the creation of public co-operation has risen to flood level since independence and has maintained a steady growth. The rationales behind the establishment of public enterprises in Nigeria are many. 

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