Assessment Of Cost Performance And Accountability In Privatized Public Enterprises In Nigeria

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Description

ABSTRACT
Despite an impressive level of privatization activity across Africa and the upsurge in search of the operating performance of privatized firms in both develop and developing economies, our empirical knowledge of the privatization program in Africa is limited. The purpose of this study is to appraise the post privatization cost and operating performance as well as accountability of some privatized public enterprises in Nigeria. A survey research design was adopted for the study, sixty five internal audit and thirty five accounting. Totally one hundred was randomly sampled and stratified among the staff of Oando plc Enugu state. Three research questions and hypothesis tested at 0.05 percent level of significance guided the study. Frequencies, percentages, mean and standard deviation were employed to answer the research questions while Z-test statistics were used to test the hypothesis. It was found that privatization of unipetrol has led to efficient and improved cost performance, and proper accountability to share holders. We conclude and recommend among others that effective cost performance and proper accountability to share holders is very necessary in privatized public enterprises and that government should prive the entire necessary enabling environment for the privatized company to carry out their activities without unnecessarily increasing their cost.

TABLE 0F CONTENT
Title page
Approval page
Certification
Dedication
Acknowledgement
Table of content
Abstract

CHAPTER ONE
Introduction
Background of the Study
Statement of problem
Research questions
Objective of the study
Statement of hypothesis
Significance of the study
Scope of the study
Limitation of the study
Definition of key terms

CHAPTER TWO
Introduction
Literature review
The nature and concept of public enterprises
Performance of public enterprises in Nigeria
Problems of public enterprises in Nigeria
Public enterprises privatization in Nigeria
Concept of privatization
Types of privatization
References

CHAPTER THREE
3.0 Introduction
3.1 Research Questions
3.2 Source of Data
3.2.1 Primary source of data
3.2.2 Secondary source of data
3.3 Area of Study
3.4 Population of the study
3.4.1 Sampling design and technique
3.5 Instrument of data collection
3.6 Reliability of the test Instrument
3.7 Validity of the research instrument
3.8 Method of data Analysis

CHAPTER FOUR
4.0 Analysis of data and testing of hypothesis
4.1 Data presentation and analysis
4.2 Test of hypothesis
4.3 Tabulating the result

CHAPTER FIVE
5.0 Summary, Conclusion and Recommendation
5.1 Summary
5.2 Conclusion
5.3 Recommendation
Bibliography
Appendix i
Appendix ii