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ABSTRACT: This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in Nigerian economy. It also focused on the information supplied by the accountant, its contribution to the success of privatization and commercialization exercise, and this shows that the accountant is important among other groups of professionals needed for the implementation of the exercise and they formed the pillar on which any successful established rest upon. The accountants in Nigerian today faces a lot of challenges in executing their services, but from the course of finding, I will recommend that accountants should be given a free hand in the implementation of the exercise in order to enhance the profitability of such parastatals.

 

TABLE OF CONTENTS

CHAPTER ONE:

1. Introduction

1.1     Background of the study

1.2     Objectives of the study

1.3     Scope and Limitation

1.4     Definition of terms

CHAPTER TWO:

2.1     The functions and objectives of National Council of Privatization and commercializaiton

2.2     The Impact of privatization and commercialization on the Accountants

2.3     Problems of Nigerian Accountant

2.4     The Accountants and the Public in General

CHAPTER THREE:

1. Summary of findings
2. Conclusions
3. Recommendation
4. References

 

CHAPTER ONE

1. INTRODUCTION:

The economic recessions changes in the early 80’s to the general decline in public revenue.  As a result of this, government appointed several study group to examine their operation with a view to determine the basis for a new funding scheme, operate capital structure as well as incentive measures to enhance their productivity and general efficiency in the face of declining government revenue and expanding demand for social services.  This has led to the inauguration of National Council on privatization where the President stated thus, “there are over 1000 State owned enterprises in Nigeria.  Many of these enterprises gulp billions of naira without yielding much positive result in terms of consumer’s satisfaction which ought to be the top priority”.

 

1.1     BACKGROUND OF THE STUDY:

This project topic emphasizes that the only rational remedy is to reduce the burden through effective privatization and commercialization of the public enterprise, in other to achieve the aim and goals of establishing them and also a programme to cure the inefficiencies and indiscipline in the stated owned enterprise, which will later help in controlling the operation of certain key economic enterprise from the public to the private sector.

 

1. OBJECTIVES OF STUDY:

The objectives of this research work is to investigate or enquire for the following:

1. the sole of accountants in the privatization and commercialization in Nigeria.
2. To inquire into the reliability of the information supplied by the accountant in the implementation of the exercise.
3. To dig dip into the type of information the accountant supplied in the execution of the programme.

 

1. SCOPE AND LIMITATION:

Obviously, there are many public enterprise that are stated for privatization and commercialization whether full or partial in each respect.

Based on this fact and in order to maintain uniqueness and effectiveness, this paper/research will be restricted to one parastatals Nitel Plc.

Specifically, my targeted population is the accounts departments.

 

1. DEFINITION OF TERMS:

PRIVATIZATION:

This is the total transfer of government equity in public enterprises wholly or partly owned by the government to private investors.

 

COMMERCIALIZATION:

This is the malling of the government owned enterprises in a sector viable and profit oriented through changes in management, pricing/product delivery service orientation completion and operate vision.

CCOUNTANTS:

This is the one whose profession is to keep financial statement in an orderly manner so that information can easily be ascertained.

PARASTATALS:

These are government owned enterprise or public enterprise established to provide service for the general public at little or no cost.

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