ASSESSING THE ACCOUNTING CONTROL SYSTEMS OF ELECTRICITY COMPANY OF GHANA
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ABSTRACT
Effective accounting control systems hammered by the Public Accounts Committee of
Parliament, ushered the study into assessing that of the ECG, Ashanti West Region. The main
purpose of this study is to assess the accounting control systems in place, and recommend any
lapses as to behavioral or others. The population used for the study is made up of Managers,
Accounting Staff and Cashiers of the ECG, Ashanti West Region. Since the entire population
cannot be used for the study, a determinant is used for ascertaining the sample size. The non probability
sampling methods of convenience and judgmental are adopted for the study. The data
collection methods used is questionnaires and interviews for derived analysis. The study’s
hypothesis refuted the null with a p<1.0 of 0.05938, indicating that, ECG, Ashanti West Region
does have Accounting Control Systems. Conclusions emanates to weak supervision and know how
of policy and procedures enshrined in their Accounting manual. Amongst recommendations
made included training on the subject area and an academic study for assessment on
consequences of lapses for failures on ensuring accounting control systems in organizations.
TABLE OF CONTENTS
PAGE
TITLE PAGE.
DECLARATION.
ABSTRACT
ACKNOWLEDGEMENT
TABLE OF CONTENTS.
CHAPTER ONE.
1.0 INTRODUCTION
1.1 BACKGROUND OF STUDY
1.2 STATEMENT OF PROBLEM
1.3 RESEARCH QUESTIONS.
1.4 RESEARCH OBJECTIVES
1.5 SIGNIFICANCE OF THE STUDY.
1.6 SCOPE OF THE STUDY …..
1.7 LIMITATIONS OF THE STUDY.
CHAPTER TWO.
2.0 INTRODUCTION
2.1 RELATED STUDIES .
2.2 THEORIES OR CONCEPTUAL FRAMEWORK..
2.2.1 ESSENTIAL CONCEPTS
2.2.2 OTHER FEATURES ON INTERNAL ACCOUNTING CONTROLS
2.3 DEFINITIONS OF TERMS
CHAPTER THREE
3.0 INTRODUCTION
3.1 STUDY SETTING.
3.1.1 ETHICAL CONSIDERATIONS .
3.2 POPULATION.
3.3 SAMPLE SIZE AND SAMPLING PROCEDURE.
3.3.1 SAMPLE SIZE…
3.3.2 SAMPLING PROCEDURE
3.4 DATA COLLECTION TECHNIQUES.
3.5 DATA ANALYSIS TECHNIQUES.
CHAPTER FOUR.
4.0 FINDINGS AND DISCUSSION
4.1 RESULTS AND ANALYSIS
4.2 DATA ANALYSIS
4.2.1 DEMOGRAPHIC DATA OF RESPONDENT.
4.2.2 EXISTENCE OF ACCOUNTING CONTROL SYSTEMS..
4.2.3 IMPORTANCE OF ACCOUNTING CONTROL SYSTEMS.
4.2.4 EXISTENCE OF STANDARD ACCOUNTING REPORTS .
4.2.5 HYPOTHESIS TESTS CONCLUSION..
CHAPTER FIVE …
5.0 SUMMARY, CONCLUSION AND RECOMMENDATIONS..
5.1 SUMMARY…
5.2 CONCLUSION.
5.3 RECOMMENDATIONS
REFERENCES
APPENDICES .
APPENDIX 1: QUESTIONNAIRES .
APPENDIX 2: INTERVIEWS..
APPENDIX 3: ETHICAL APPROVAL.
LETTER OF INTRODUCTION FROM THE UNIVERSITY.
APPENDIX 4: ADDITIONAL REFERENCES.
STATISTICAL COMPUTATION – HYPOTHESIS TESTS
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