Department of Accounting

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Open Access
The Development Of Accounting In Nigeria:
(2004-06) Adeyemi, S.B.; Ogundele, B.O.
The rapid changes in the field of accounting necessitate an occasional evaluation of development in major areas to enable positive changes in the profession. Drawing on a number of primary and secondary sources,-this study outlines the undertakings of the key institutional role-players in accounting development in Nigeria in the pre- and post-independence periods. The study focuses on accounting education. training, and practice. A number of significant achievements have been recorded which make the profession remarkable in providing valuable services in the socio-economic development, of Nigeria. The country's colonial affiliation has had positive impact on the standard observed. However, opportunities exist for improvement. especially, in research and quality of output in view of dynamic global demands, A joint effort of the part of stakeholders is recommended to consolidate the achievements already recorded and uplift the reporting standard in Nigeria and Africa.