THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN THE PUBLIC SECTOR OF NIGERIA

ABSTRACT
The impact of public sector accounting on accountability in public sector, a case study of Kaduna Polytechnic Kaduna. Accountability is the obligation on a person delegated with authority functions on fund to explain his actions. The study of accountability in the public sector is important since all government department and parastatal receive allocation from the Ministry of Finance hence there is the need to protect the interest of tax payers that makes available funds. The major ways of encouraging public accountability is to make offices in government department to realize the significance of accountability. Through this study and other related studies. The study is significant because it determines the relationship between the various techniques of accountability in public sector. Therefore, the importance of this study cannot be overemphasised. The aims of this work is to acquaint public officers especially those given the responsibility of designing accounting system in public sector and other related organization as relates to public accountability. And to evaluate the level of accountability in the public sector and other similar organizations, it was however discovered that accounting system adopted by any public organization determines it efficiency and productivity.