ABSTRACT This work fries to find out the problems of personnel management in government owned establishment a case study of Enugu state board of internal revenue. As very Nigerian literally depressed over the ineffective ad inefficient performance of most government owned establishment such a situation makes null of the good intentions of government in setting up such organization. From the work of earlier researches and seminars and talks delivered by eminent scholars it is widely believed that the reason why government owned establishment have remained insoluble hangs on management more especially personnel management. The work set out unravel these seeming mysteries, the administration of Enugu state Board of internal revenue which have caused so much groaning pains, agony and frustration to their staff and even larger society has been responsible for improper taxation in Enugu state. To ascertain these problems, these problems, a questionnaire was drawn in which the preliminary question sought to identify the person of the respondent ie her personal data. The rest of the question was on the various aspects of what could be responsible for the problem hindering the smooth and efficient running of the establishment. It was gathered that the main reason for problem of personnel management are as follows: Lack of motivational policies for employees. Enugu state board of internal revenue had not articulated a meaningful training programme for their workers the board of internal revenue had not being to promote their staff as and when packages of the board were not promising and are not comparable to other in similar establishments.



          This study deals with the effect of the computer to the accountant.  It is carried out to investigate the various way in which computer affects the accountant as processional. Some hypothesis were formulated subject to verification.

          These hypotheses are

  1. Computers does not effect on the accounting profession.
  2. Computers does not perform task with maximum speed and accuracy that will make the job of the job of the account staff a lot easier
  3. Computer is not an aid to the accountant

The basic ways the computer has being of benefit to the accountant and types and generations of computer were extensively discussed.  The problems that are usually encounter as a result of the introduction of computer in accounting and other field were also lighted.

Structurally, this chapter one deals with the introduction of research work.  Chapter two deals with the review of related literature drawn from the textbooks, articles in newspapers and Journals.  Chapter three deals with the statement of the methodology used  for the research study.  Chapter four deals with data presentation, analysis and its subsequent interpretation.

From the research of the study, conclusions were drawn and recommendations were made.  These were done in chapter five.  Due to the extensive usage of technical terms, there is the need for the definition of these terms.