THE IMPACT OF PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICES

ABSTRACT

The central idea of this study was to find out the impact of public accountants (including bursars of unity schools) in the implementation of accountability, probity and transparency in the federal civil service, using the federal ministry of education Abuja as a case study.

In the literature review, a lot of government publications and other related materials were consulted. This review was able to define who a public accountant is as well as their role and problems.

A public accountant is a person or employee in the public sector who works in the accounts division of any government organization which covers ministry and extra-ministerial department including parastatals at both state and federal levels. Decree No. 43 of 1988 on professionalism further divided public accountants into three categories:-

i)    The non-professional cadres covers account officers who rose through the ranks from GL04 to GL14 as their peak;

ii)      The professional cadre’s covers account officers who pass through the four walls of tertiary institutions and who read accounts related courses. Their grade covers GL08.

iii)     Other super professional cadre includes the professors of accountancy in the universities who is trained in the field.

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