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Project Topic:

THE ROLE OF ACCOUNTING IN SOCIETAL DEVELOPMENT (IN THE NIGERIA CONTEXT)

Project Information:

 Format: MS WORD ::   Chapters: 1 - 5 ::   Pages: 60 ::   Attributes: Questionnaire, Data Analysis,Abstract  ::   365 people found this useful

Project Department:

ACCOUNTING UNDERGRADUATE PROJECT TOPICS, RESEARCH WORKS AND MATERIALS

Project Body:

CHAPTER ONE

1.1      BACKGROUND OF THE STUDY

This project is aimed at looking into the accounting processes are details and examining its role in societal development.

A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs. Also the development of accounting process has been related to economic progress and societal development of a country.

History shows that the higher the level of civilization or development, this more elaborate and wider the accounting methods becomes.

Since Picolis days to this present day accounting has recorded a lot of tremendous changes and growth all over the universe for instance during the first sixty years of the 20th century, a major economic and societal force had thrown the accounting profession into new frontiers and responsibilities. The factors contributing to this growth are the increase in the population of large. Corporate business in the affairs of business by way of taxation and business regulations, technological advancement especially in the area of computerization which has rapidly changed the process of data procession. These factors, to a great extent, have deeply contributed to the development of the accounting profession over the years.

The role of computer in the accounting profession has facilitated the eradication functions such as payroll, cost accounting and general book keeping.

It is also being used for analytical purpose such as forecasting, cost benefit, analysis, etc. As professionals, accountants are expected to demonstrate a responsibility with the public services above their commitment to personal economic gains, Accountant recognize that special esteem. The enjoy obligates them to work for the improvement of society. Complimenting the obligation of society, accountants have analytical and evaluative skill needed in the solution of the over-growing problems of the universe. The special abilities of accountants as well their independence and ethical standards, permit them to make significant and unique contribution in such areas as protecting the public interest, preserving environment interest and controlling and improving public programmes.

In recent times, the work of accountants increased in scope.

The reward as added to the accounting profession include installation of accounting system auditing and investigation management of social activities and host of others.

It is also importance to note that the increase in the scope of accounting give rise to complex problem, which accountants must encounter. This is why competent accountants are needed in the various area.

Apart from providing accounting information the accountant also gives his opinion on a wide range of representations such as sales statistics, lease agreement, etc or to fact that, accounting is not for the good of the  individuals accountants have to be conscious of the society’s benefit. This is because social responsibility and service with the public is the major objective of the accounting profession.

Thus, there is the need for the accountants to develop a social attitude towards their profession. Recall that the accountant is duty bound to exercise his duties with reasonable care, skill and diligence. He must offer his  integrity and reputation to the public, which relies on his judgement and opinion.

 

1.2      STATEMENT OF PROBLEM

The accountancy profession in faced with “teething problems, some of which include:

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