DISCUSSION OF FINDINGS: THE ROLE OF AN ACCOUNTANT IN AN ORGANIZATION

CHAPTER FIVE
DISCUSSION OF FINDINGS
            This study has revealed the role of an accountant in an organization specifically Ebonyi State Transport Corporation. The findings shall be discussed under the following headlines:
1.         What are the roles of an accountant in an organization?
2.         To what extent does an accountant assist the management of an organization in achieving organizational effectiveness in operations?
3.         To what extent does an accountant assist the management in achieving organizational efficiency in the budgeting process?
4.         To what extent does an accountant helps an organization to achieve its goals.
5.         What are the strategies of improving effectiveness and efficiency of an accountant?


5.1       The Role of an Accountant in an Organization
            In table 4.1 with research question 1, it was revealed that all the items were rated above the cut of point of 2.50. This shows that accountants play several roles in an organizational process. However, Igben (2009) asserted that accountant is presentation of timely and accurate financial reports to management, identification of areas of inefficiency and wastage of resources, treasuring function, setting up effective system of internal and accounting controls, preparation of feasibility reports, investigation of the performance/operations, in a business organization, investigation of fraud within the organization and assisting the organization to avoid – rather than evade – tax by using his knowledge of the tax laws. However, accountants are life wire of a successful business.

5.2       The Extent an Accountant will Assist Management of an Organization will Achieve Organizational Effectiveness in Operation           
            In table 4.2 with research question 2, it was revealed that all of the items in the questions are rated above the cut of point 2.50. Thus an accountant of an organization will assist that organization to achieve effectiveness to very great extent, according to Davis (2013). Accountant will help organization to achieve effectiveness in operation to the extent of financial data management, analysis and advice, financial report preparation, compliance and external business affiliations.
5.3       The Extent an Accountant Assist the Management in Achieving Organizational Efficiency in the Budgeting Process
            In table 4.3 with research question 3, it was revealed that all the three (3) items of the question were rated above the cutoff point of 2.50. Therefore, it was revealed that accountant assist the management in achieving organization efficiency in the budgeting process to the extent of planning the cost action that helps to foresee the future transaction, providing information to management of an organization that assist them to arrange the financial obligations coming in the business process, and accountants also provide information that helps the management of an organization to ascertain that the prepared budget works in conjunction with long term goals of the future.


5.4       The Extent Accountant Helps an Organization to Achieve its Goal
            In table 4.4 with research question 4, it was revealed that all the four items to the question were rated above the cutoff point or 2.50. However Davis (2013) stressed that an accountant assist an organization to achieve its goal by making provision of timeliness of reports, cost–effective against waste, information provider for effective business plan and provision of reliable information for organizational survival. However, an effective and efficient accountant aids the achievement of an organizational goal.

5.5       Strategies of Improving Effectiveness and Efficiency of an Accountant
           
            In table 4.5, with research question 5, it was revealed that all the five (5) items to the question were rated above the cutoff point of 2.50, thus, this reveals that accountant in the discharge of their duties face some challenges and this challenges has affected the organizational effectiveness and efficiency. However, all this challenges can be improved and the suggested ways to improving on the problems of an accountant to achieve effectiveness and efficiency. This are; non management interference and opposition, effective and efficient in supply of information, training and retraining of accountant, allowing an accountant to handle/keep the financial an accountant to handle/keep the financial statement record and also to provide a suitable and acceptable working facilities for the accountants in an organization.

Implication of the Study
            The analysis of data collected and findings of this study revealed that, the study has the following implication:
1.         Accountants of organizations should endeavor to take their role as a responsibility as it enhances the organizational growth and sustainability.
2.         Effective and efficient accountant enhance organizational performance/operation.
3.         Accountants of organization can provide information capable of enhancing efficiency in the organizational budgeting process.
4.         Accountants should put all effort in the actualization of the organizational goal.
5.         There are strategies of improving on the problems accountants faced in an organization. Thus; management should endeavor to have it to heart as a concern. 
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