Original Research Article | OPEN ACCESS
THE ACCOUNTANT AND ECONOMIC RECESSION IN NIGERIA: EVIDENCE FROM BAYELSA STATE

For correspondence:-    

Received: 12/10/2017        Accepted: 12/12/2017        Published: 31 Dec 2017

Citation: THE ACCOUNTANT AND ECONOMIC RECESSION IN NIGERIA: EVIDENCE FROM BAYELSA STATE. Account Tax Rev 2002; 1(1):239-271 doi:

© 2002 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..

Abstract

Accountant and economic recession in Nigeria. To achieve this purpose, a review of the extant literature was made and it was hypothesised that the Accountant has no significant relationship with economic recession in Nigeria. In this study, two thousand three hundred (2300) trading businesses and individuals in government employment in Bayelsa State of Nigeria, were selected through purposive sampling. The data for this study were generated through the administration of questionnaire designed in 5-point Likert scale. Findings indicate that Nigeria is still in economic recession and the accountant is not effective in his role expectations. In addition, a significant relationship exists between the accountant and economic recession in Nigeria, which suggests that increased effectiveness in accountant role expectations can lead the country out of recession. Accountant must therefore be more committed to his role with high level of competence, integrity, transparency, and probity.

Keywords: Accountant, Economic Recession, Role expectations, Bayelsa State, Nigeria


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