ACCRUAL ACCOUNTING IN PUBLIC SECTOR ACCOUNTABILITY AND SUSTAINABLE DEVELOPMENT
Ngozi Benedette Nwali
Department of Business Education
Enugu State College of Education, Ikwo
Email: ngo.nwali@gmail.com
ABSTRACT
This paper discusses accrual accounting in public sector accountability and sustainable development. Accrual accounting has all it takes to enhance social accountability of public managers, increasing financial reporting, transparency, service cost accounting as sound accounting system is vital for sustainable development. Conclusion are drawn and recommendations made amongst all, that government should ensure that they create enabling environment for the development of professional accountants vested with accrual accounting knowledge and employ them to work in the public sector.
Keywords: Accrual Accounting, Public Sector, Accountability and Sustainable Development
