The Role and Obligations of Accountants in the Development of Nigeria
Chike C. Udemezue, Ph.D.

This book addresses the challenges that influence the way members of the Institute of Chartered Accountants of Nigeria organize themselves and what guides their work. Occupational interests, societal needs, the dictates of regulatory frameworks, and the constraints of the International Federation of Accountants affect the professional choices of any accountant, but the perception of Nigeria’s accountants was that personal values had a greater influence on their attitudes toward their work than the desire for job satisfaction. The theme that emerged from the qualitative data was that family, ethnic, religious, and tribal ties were often more important to this group than professional activities.

Nigerian accountants, then, experience different problems and face different challenges from those in the developed economies of Europe, United Kingdom countries, North and South America, and Asia. This study will present observations and recommendations that will impact the social change processes of Nigeria and other developing countries as they move toward their national and economic development goals.