The Role Of Cost Accounting In The Nigerian Public Sector

        ABSTRACT This study is motivated by a desire to empirically investigate the role of cost accounting in the Nigerian public sector. In light of the empirical review and other discussions, a number of questions arose as to whether public sector maintain a separate costing department; whether management rely on cost accounting information before making decision; if public sector operate and maintain Activity Based Costing as an aid to internal decision making; as well as to examine if Activity Based Costing system has been as effective tool to aid manage…