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The Influence Of Accountant In The Implementation Of Best Practice In Government Organisation
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The
policy makers should see the public accountants as playing the role of a
coach who exposes the skills and tactics and allows the players to play
the game. This is because in everything an individual or a group of
individuals in varying professions, do, there is a reason and purpose.
For example, in a private organization this reason or purpose is
referred to as an objective or goal. Therefore, government (public
service) whose realm of operation is popularly referred to as the public
sector has as its objective the governance of her people. This implies
the tremendous responsibility to resources and allocates same towards
fostering economic growth and improving the standard of living
of the citizens of the nation. Again government is empowered by the laws
of the land (constitution) to engage in contractual arrangements for
the purpose of increasing the resources available to her in order to
meet the requirements of governance, since it holds the wealth of her
nation in trust for that nation. To this extent, the government of a
nation owes her citizens the duty to account for the stewardship in the
effective disposition of the resources entrusted to her (This is
accountability).
For the government or the public sector to discharge
her responsibility or stewardship effectively, there is the need to
maintain proper records of the value of all programs, activities and
services, synthesize and analyze the effect of government financial
transaction, classify, summarize and communicate such information for
purposes of future decision-making or assessment of performance.
1.7 SCOPE OF THE STUDY
For
the purpose of this study, the ways of improving the influence of
accountants in the office of the accountant general for the federation
(OAGF) as well as the influence of accountants in the implementation of
best practice in government organization will be a focused point in this
study.
1.8 LIMITATIONS OF THE STUDY
The limitations involved
in the course of this research included hostility and non-cooperation
on the part of some of the respondents, and also the constraint of time
was a limiting factor in the course of writing this work.
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