THE CONCEPT OF NIGER STATE FINAL ACCOUNTS: A COMPUTER APPROACH

Abstract

Human societies are undergoing increasing dynamism with associated exigencies, in terms of needs and requirements, becoming more urgent for systematic functioning. An effective feedback system is required to measure the performance of individuals or groups of individuals who are vested with respective authorities and incumbent responsibilities. The entire machinery of government requires a very viable feedback system which is the Financial Reporting System. This should be designed to facilitate accountability, transparency, honesty and wise-progressive decision making. Financial Reports of Government called Final Accounts make summaries of all transactions of Government jn economic terms and they are used by the General Public, Investors, Taxpayers Trade .. unionists, Researchers, Bankers and many others. These reports are largely influenced by the Accounting and Information Systems put in place. Because of the present-day-world's high information technology and rapid growth, development and greater financial commitments of Niger state Government of Nigeria, computerization of all Accounting aspects of the State is imperative. This work "THE CONCEPT OF NIGER STATE GOVERNMENT FINAL ACCOUNTS: A COMPUTER APPROACH" is undertaken to provide a concise Accounting Information System for decision making. This is a quantitative information system derived through automated processes.