AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC)
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AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC)
PROJECT TOPICS AND MATERIALS ON AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC)
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.
CHAPTER ONE
INTRODUCTION
1.1
Background of the Study
Privatization of state-owned enterprises has become an
important phenomenon in both developed and developing countries. Over the last
decade, state-owned enterprises (SOEs) have been privatized at an increasing
rate, particularly in developing countries (DCs). Privatization has become an
important phenomenon in both developed and developing countries. Over the past
decade, privatization attempts have been occurring at an increasing rate,
especially in developing countries.
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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... accounting project topics
AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC)
