EFFECT OF GREEN ACCOUNTING ON THE PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

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No of Pages: 65

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ABSTRACT

This research work examined the effect of government expenditure on economic growth of Nigeria, chapter one dealt with the introduction, the background of the study, the statement of the problem, hypothesis, objective of the study etc. The objective of the study is to determine the effect of government expenditure on economic growth of Nigeria. However, chapter two dealt with the literature review of different authors, textbooks and related journal were reviewed. The chapter three focus on the research methodology use, the research designed employed was ex post facto research design. Data were sourced from secondary sources, from the Central Bank Statistical Bulletin. Analyses of data and testing of hypotheses were done through the aid of statistical tools such as tables, and simple regression model. In chapter four, the researcher analyze the data, the findings from data analysed indicates that capital expenditure has an insignificant and positive relationship on GDP growth rate of Nigeria, recurrent expenditure has a negative and significant effect on GDP growth rate of Nigeria and finally, capital expenditure has a positive and significant effect on per capita income of Nigeria. The study however revealed that Capital expenditure are funds used by the government to acquire, upgrade and maintain physical assets such as property, roads, bridges, water provision, education and other basic human necessities. It is of utmost necessity to for the government to maintain its investment towards these projects to facilitate the development of its economy and also better the living condition of its citizens. We therefore recommend that government should keep careful monitoring of its investments in the capital projects investment to the extent of showing a significant beta coefficient with the GDP growth rate of the nation.







TABLE OF CONTENTS

Title page                                                                                                                                i

Declaration                                                                                                                             ii

Certification                                                                                                                           iii

Dedication                                                                                                                              iv

Acknowledgements                                                                                                                v

Table of Contents                                                                                                                   vi

List of Tables                                                                                                                          ix

Abstract                                                                                                                                  x

CHAPTER ONE: INTRODUCTION

1.1       Background to the Study                                                                                            1

1.2       Statement of the Problem                                                                                           3

1.3       Objectives of the Study                                                                                              4

 1.4      Research Questions                                                                                                    4

1.5       Statement of Hypotheses                                                                                            4

1.6       Significance of the Study                                                                                           5

1.7       Scope of the Study                                                                                                      6

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1       Conceptual Framework                                                                                              7

2.1.1    Overview of Nigeria Economy                                                                                  7

2.1.1    Concept of Government Expenditure                                                                         10

2.1.2    Classification of Government Expenditure                                                                11

2.1.3    Concept of Economic Growth and Development                                                      15

2.1.4    Merits of Per Capita GDP as a Measure of Economic Growth                                18

2.1.5    Limitations of Per capita GDP as a Measure of Growth                                            20

2.2       Theoretical Framework                                                                                              23

2.2.1    Wagner's Law:                                                                                                            23

2.2.2    Wiseman-Peacock Hypothesis:                                                                                  23

2.2.3    Neoclassical Growth Theory                                                                                      29

2.3       Empirical Review                                                                                                       31

2.4       Summary/Gap in Literature                                                                                        35

CHAPTER THREE: METHODOLOGY

3.1       Research Design                                                                                                         37

3.2       Area of the Study                                                                                                        37

3.3       Sources of Data Collection                                                                                         38

3.4       Method of Data Collection                                                                                         39

3.5       Method of Data Analysis                                                                                            39

3.6       Model Specification                                                                                                   39

3.7       Validity and Reliability of the Data                                                                           40

CHAPTER 4: DATA PRESENTATION AND ANALYSES

4.1       Data Presentation                                                                                                        42

4.2       Descriptive Analyses                                                                                                  42

4.3       Analyses of Hypotheses                                                                                             43

4.3.1    Hypothesis I                                                                                                                43

4.3.2    Hypothesis II                                                                                                              45

4.3.3    Hypothesis III                                                                                                                         46

4.3       Discussion of Findings                                                                                               48

CHAPTER 5: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

5.1       Summary of Findings                                                                                     50

5.2       Conclusion                                                                                                      50

5.3       Recommendations                                                                                          51

REFERENCES                                                                                                          52

APPENDIX                                                                                                                56





 

LIST OF TABLES

Table 4.1         Descriptive Analyses of Variables                                                                42

Table 4.2         Regression of Capital and Recurrent Expenditures on GDP growth rate         42

Table 4.3         Regression of Capital and Recurrent Expenditures on Per capita income 44

Table 4.4         Appendix I                                                                                                      45


 




CHAPTER ONE

INTRODUCTION


1.1 BACKGROUND TO THE STUDY

Government expenditures play key roles in the operation of all economies. It refers to expenses incurred by the government for the maintenance of itself and provision of public goods, services and works needed to foster or promote economic growth and improve the welfare of people in the society (Oziengbe, 2013).

   “Over the past decades, the public sector spending has been increasing in geometric terms through government various activities and interactions with its Ministries, Departments and Agencies (MDA‟s)” (Abdulrahman, 2016).  The consensus is that Government expenditure either recurrent or capital expenditure, notably in social and economic infrastructure can be growth-enhancing. Also, the  financing of such expenditure to provide essential infrastructural facilities by the government, including transport, telecommunications, water, electricity and sanitation, waste disposal, education and health can as well be growth-retarding (for example, the negative effect associated with taxation and excessive debt). The size and structure of government expenditure will determine the pattern and form of growth in output of the economy.

  One of the main purposes of government spending is to provide infrastructural facilities. Nurudeen and Usman, (2017) stated that, in Nigeria, government expenditure has continued to rise due to the huge receipts from production and sales of crude oil, and the increased demand for public (utilities) goods like roads, communication, power, education and health.

Government expenditure is a major component of national income as seen in the expenditure approach to measuring national income: (Y = C+I+G +(X – M)). This implies that government expenditure is a key determinant of the size of the economy and of economic growth. Public sector expenditure has been identified as an important investment which the government uses to influence the performance of the economy (Iheanacho, 2016).

 However, it could act as a two-edged sword: It could significantly boost aggregate output, especially in developing countries where there are massive market failures and poverty traps, and it could also have adverse consequences such as unintended inflation and boom-bust cycles. The effectiveness of government expenditure in expanding the economy and fostering rapid economic growth depends on whether it is productive or unproductive.  All things being equal, productive government expenditure would have positive effect on the economy, while unproductive expenditure would have the reverse effect.

This has been the wholly dependent state of Nigeria’s economy in terms of growth on her Government’s capital and recurrent expenditures over decades or for the sake of accountability. Nigeria’s economy has had its growth dictated and navigated largely by all expenditures made by government. These expenditures have either led to a decrease or increase in the gross domestic product (GDP) growth rate of Nigeria’s economy which is used in measuring growth of the economy.

Despite the rise in government expenditure in Nigeria over these years, there are still public outcries over decaying infrastructural facilities (Chude and Chude, 2013).

A crucial question that requires an urgent answer is whether the government aggregated, disaggregated and sectoral expenditures have positive effect on economic growth of Nigeria. It is against this background that this study seeks to evaluate the effects of government expenditure on economic growth of Nigeria from 1981 to 2018.

 

1.2 STATEMENT OF THE PROBLEM

Since independence, Nigeria has been a Developing country. Quite some time enough I would say for a country to have experienced transition from Developing to Developed. Growth of economy continues to show as impressive statistically. Rising gross domestic product per capita income has surely not been found missing.

    This should be due to the judicious and religious act of the government towards the nation’s expenditures. In the last decade, Nigeria’s economy has metamorphosed from the level of millions of Billions of Naira and postulating to trillions Naira on the expenditure side of the budget. This will not be surprising if the economy is experiencing surplus or equilibrium on the records of balance of payment (Jelilov, 2016). Better still, if there are infrastructures to improve commerce with the system or social amenities to raise the welfare of the average citizen of the economy. All these are not there, yet we always have a very high estimated expenditure.

     Unfortunately, the rising government expenditure has not translated to meaningful growth and development, as Nigeria ranks among the poorest countries in the world.

  Coupled with this, is the dilapidated infrastructure (especially roads and power supply) that has led to the collapse of many industries, including high levels of unemployment (Nurudeen and Usman 2010). Moreover, macroeconomic indicators like the balance of payments, import obligations, inflation rate, exchange rate, and national savings problems reveal that Nigeria has not fared well since the 1980‟s

 Nigeria in the macroeconomic view is not fully benefiting from her government expenditures. This is well said as the fact that the nation falls into recession as often as a baby wets his pampers is evidenced by our day to day lives. Also, Nigeria has maintained slow growth rate or even stagnancy in the transition in Developing to Developed economy. This is the problem this study seeks to look into by assessing, determining, evaluating crucially the effects of government expenditure on the economic growth from when Nigeria became democratic till 2016.


1.3 OBJECTIVES OF THE STUDY

       The main objective of the study is to determine the effect of government expenditure on economic growth of Nigeria from 1981 to 2016.

The specific objectives of the study are:

(i).       to determine the effect of capital expenditure on GDP growth rate of Nigeria.

(ii).      to evaluate the effect of recurrent expenditure on GDP growth rate of Nigeria.

(iii).     to ascertain the effect of capital expenditure on per capita income of Nigeria.

(iv).     to examine the effect of recurrent expenditure per capita income of Nigeria.       

   

 1.4 RESEARCH QUESTIONS

(i).       what is the effect of capital expenditure on GDP growth rate of Nigeria?

(ii).      what effect does recurrent expenditure has on GDP growth rate of Nigeria?

(iii).     what is the effect of capital expenditure on per capita income of Nigeria?

(iv).     what effect does recurrent expenditure has on per capita income of Nigeria?


1.5 STATEMENT OF HYPOTHESES

Ho1:    Capital expenditure has no significant effect on GDP growth rate of Nigeria.

Ho2:    Recurrent expenditure has no significant effect on GDP growth rate of Nigeria.

H03:     Capital expenditure has no significant effect on per capita income of Nigeria.

H04:     Recurrent expenditure has no significant effect on per capita income of Nigeria


1.6 SIGNIFICANCE OF THE STUDY

Economic growth of any nation is a major issue of concern and attention because the growth of a nation’s economy determines its state of development. Abu and Abdulahi (2010) opine that the greater the intervention of government, the more negative is its impact on the economy.

Thus the findings of this research will significantly assist: policy makers, the general citizens, government and students.


 1.6.1 Policy Makers

The result of this study will have an important implication on policy and budget implementation. Policy makers would find this work of imperative use as it will assist them in coming up with better national policies aiming at increasing economic growth. The conclusion reached from this study would help make obvious, the erroneous strategies which are presently being used by the Government.


1.6.2 The General Citizens

 This work with respect to the series of historical researches carried out on it shall be able to serve as a mirror reflecting our economic performance over the years studied in this work. Citizens have amongst their birth rights, the right to know the extent to which proper planning is executed in making productive expenditures by government as well as governments are liable to be accountable to its citizens. Hence the study of this work is very significant to Nigerian citizens as a whole.


1.6.3 Students

 It is also significant to students in institutions of learning for research purposes as knowledge itself is built on the foundation of its former. 


 1.6.4 Government

This work will be to the government a mirror or a self-assessment tool of past performance in relation to the nation’s economic growth and its expenditure whether capital or recurrent in relation to their corresponding degree of productivity over the period of time being studied in this work.


1.7 SCOPE OF THE STUDY

The study covers the effect of government expenditure of economic growth of Nigeria. It is also using time span of thirty-eight years running from 1981 to 2018. The choice of my period (1981 to 2018).

 

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