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This work titled “Record-keeping and accounting problems in public sector: Study of Ebonyi State broadcasting corperation (EBBC) Abakaliki”. This research is aimed at ascertaining the importance of book keeping in decision making in EBBC, ascertaining the importance of staff training and book keeping in EBBC and also to ascertain management staff relationship help in negative situation. The researcher adopted survey research design, data were collected and analysis using Chi-square statistical tools. Based on the analysis it was recommended that record keeping in accounts shown be received constantly in order to increase proper according of transactions, record keeping in accounts should be stored centrally or in a system, which they will be available at any point in time Adequate good storage of equipment should also be provides. Good storage system will protect equipments against depression, theft, alteration ,and destruction by firm or even simple misplacement this could be done using computer, for effective and efficient record keeping in accounts, the organization should train staff regularly so as to meet the conventional need of the present accounting system especially this time of e-payment system.



  • Background of the study

Record keeping is very vital to the day to day running of every organization whether small, big or large. Record keeping is done by both public, private government and indeed any organizations in which finance is involved. The federal government the state and local government Areas prepare their annual budget, which keeps the records of income and expenditure every fiscal year. Without record keepings organization may suffer financial loss, create accounting problems, which would affect the growth of the organization. Record keeping could be used interchangeably with book-keeping in accounts.

Ordinarily other disciplines keep records of their work of findings. In administration, politics scientific finding; research, records are being kept for references Records or book keeping in accounts is mainly concerned with recording financial data or transactions relating to business operation in a significant and orderly manner. According to Essien (2004) book keeping is the creation and maintenance of records for both the financial and non financial business transactions and events for reference purpose .

He also defined accounts as a detailed record ,which shows in the chronological order the financial transaction undertaken by a firm or business relation to another party .This study is designed to study how financial records relates to business operations in a significant and orderly manner are being kept in an organization such as broadcasting corporation (EBBC). This research is based on record keeping and accounting problems in public sector organization such as Ebonyi Broadcasting corporation (EBBC).

Ebonyi Broadcasting service (EBBC) Ebonyi Broad casting corporation (EBBC) was established in 1997 by the first military administration of Ebonyi State Navy Commander, Walter Feghabor (Rtd). The corporation was running only radio station of 2 by 2 kilo watts on the temporal side at No1 Onwe Road, Abakaliki it was the only radio station ground in Abakaliki the capital of Ebonyi State as at the time of state creation the coverage was limited within Abakaliki capital territory the first transmission was on 27th March, 1997.

The station moved to its permanent site, it was transmitting on 30 by 30 kilowatts on radio broad casting only. The government established a cable television (TV) station at Nsugbe Street, which was used occasionally for state government broadcasting. The two stations operate separately with separate administrative head. The state radio and the cable TV staff were merged and appointment of general manager and Board of Directors was made. By 2012, the corporation was transmitting on EBBC radio and EBBC television with a wider coverage and operation capacity ,30by 30 kilowatts radio under the general manager, Ubaka Onwuanibe.


1.2 Statement of the Problem

There are problems and difficulties of the growth of many public corporations which are traced to lack or near absence of proper record or book keeping of their financial transactions .No organization will service without finances which is the life wire of every organization whether private or public. Many business organizations collapse just at inception due to lack of proper records or book-keeping.

This study will examine the problems of book-keeping or record keeping in Ebonyi Broadcasting Corporation (EBBC) Abakaliki it will look into the problems of accounting staff of the corporation, it will examine the relationship that exists between management and staff of EBBC. It will also examine the training needs of the accounting staff of EBBC. This study will also examine the effect of staff training in boosting book-keeping in the organization it will also examine how accounts and book-keeping affects management decision making in the corporation In EBBC the organization problem is proper record keeping the main source of the finance of the company is government subvention and advertisement. Based the statement of the research problems the following research question were posed to guide this study;

  1. What are the importance of book keeping in decision making in EBBC?
  2. To what extent is staff training and bookkeeping important in EBBC?
  3. To what extent does management staff relationship help in negative situation in EBBC?
    • Objectives of the study

The main objective of this study is to examine record keeping and accounting problem in public sector: Specifically the study sought to:

  1. Ascertain the importance of book keeping in decision making in EBBC.
  2. Ascertain the importance of staff training and book keeping in EBBC
  3. To ascertain management staff relationship help in negative situation.
  • Research Hypotheses

Ho: Book-keeping is not important in decision making in EBBC.

H1: Book-keeping is important in decision making in EBBC.

Ho: Staff training is not essential in EBBC.

H1: Staff training is very essential in EBBC.

Ho: Management staff has no relationship help in negative situation.

H1: Management staff has a relationship help in negative situation.

1.4 Significance of the Study

 This research work will be used in solving some of the problems encountered by public sector organization in record keeping .it will help to realize the importance of good record keeping and accounting (ie record keeping management ) for their perpetual survival or their going concern. This study will aid in revealing to those (public or government who want to establish big or public sector business and those whose future plan is to embark on further research work can make reference on the finding of this study

Finally, the study will give investor insights and knowledge of profit as a changer of misappropriation will be uncovered and the means will be vividly shown on how to avert the recording and accounting problems. Therefore, investors can by this study get the help on how to manage their record keeping and accounting techniques suitable for the conduct of their business

1.5 Scope of the Study

This study is limited to the staff of EBBC, Abakaliki. The researcher had several factors which constituted problems in the course of study they are: time materials, money, (responses and disposition) etc Due to the short time for the study, the researcher was unable to visit EBBC constantly as it suppose. The researcher encountered tremendous problems due to lack of materials in EBBC and the state library in Abakaliki which was ill equipped.

        1.6 Limitation of the Study

One of the greatest problems encountered by the researcher was lack of funds. Without funds it was difficult to visit EBBC constantly because the corporation is situated in a remote area of Nkaliki in Abakaliki Local Government area. It was difficult to source other research materials due to lack of funds. Another hindrance to this study was” men” itself. Most respondents were not in office when the researcher visits to share questionnaire the managing Director was not in office despite several visits some respondents were afraid to give responses to the researchers questionnaire

1.6 Definition of Terms

Accounting: An art of recording, classifying, summarizing in a significant manner and in terms of money transaction and event of financing character and interpreting the result. Record: An account set down in writing for reference and preserved for use.

Record keeping: It is an art of putting valuable in safe custody Administration: Management of an organizational affair for harmony and to achieve purpose

Business: commercial or industrial establishment commerce, trade or network

Enterprise: A Bold undertaking resulting from an initiative for business activity

Public corporation: corporation providing services for the public

Broadcast:   send out in all directions especially by radio or TV

Board: Group of persons controlling a business or government department.


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