The need to develop micro economic activities that could enhance self-reliance as a strategy for reducing poverty becomes so pronounced that the three arms of government (Federal, state and local government) come up with various initiatives. Among these were programs and policies that aimed at:

- Stimulating economics growth through the engagement, of semi-skilled and unskilled labour in production activities

- Immediate reduction of social vices and tension in the society by removing idle handle from the streets

- Engage the unemployed indirect activities as a veritable means of re-floating the economy.

- Improve of the environmental degradation

- Minimize rural or urban drift through the improvement of rural communities

- Committing the fund to direct benefit of the participant rather than on service or overheads

- To achieve these more machinery, accountability, honesty must be put in motion with competent, professional from various field of endeavour rammes, and policies.

1.1 BACKGROUND OF THE STUDY

Among the major problems that have plagued the socio-political and economic life of developing nations are gross unemployment of her learning population and poverty. Among these nations includes our country Nigeria. Poverty is pervasive. About 60% of Nigeria live below the poverty line. Available statistics shows that only fifty percent of the population, have access to safe water. About thirty-eight percent of the population do not have access to primary health care whole most Nigeria, consume less than one third of the minimum required protein and vitamins in-take due to low purchasing power.

These incidence were compounded by over two decades of political instability, macro economic, policy inconsistencies low capacity utilization, in industries and the massive turn out of school levers and graduates by institution of higher learning.

This is to say that despite these, for three decades after independence, unemployment and poverty, were not a national, state or local concern in Nigeria as it is today.

However, on inception of office in May, 1999, the Obasanjo administration tool upon itself the major task of redressing the twin problem of poverty ad employment generation therefore, the government with a high sense of commitment earmarked the sum of N100 billion for the creation of 200,000 jobs in the year government desire to eradicate poverty was born out of the conviction that the incidence of poverty and unemployment have assumed dimension that is socially economically and political unacceptable. to this end therefore, all hands must be deck including not only the three tiers of government but also professional, bodies and competent individuals among these includes the roles of he accountant.

Poverty is also one of he most serious problems, confronting Nigeria today. It is generally associated, with conditions under which people lives. It is usually defined in either absolute or relative terms. Absolute poverty denotes a condition in which person or group of people are unable to satisfy their most basic and elementary requirement of human survival in terms of good nutrient, clothing shelter, footwear, energy transport, health education and recreation. It is generally believed that absolute poverty can be eradicated and that is the target aimed in this blue print.

Statistical data available indicate that b.

Statistical data available indicate that by 1960 the poverty level in Nigeria cover about 15% of the population and by 1980. It grow to twenty eight percent and letter decreased to fourty-three percent in 1992. By 1996 the federal office of statistics estimated the poverty level in Nigeria at about sixty-six percent. According to the united nations report (1999), Nigerians Human development index (H.DI) was only 0.416 which places the country among the twenty-five poorest nation in hewoprl. Furthermore, Nigerians literacy rate was forty four percent and seventy percent of the rural population do not have access to potable water, health care facilities and electricity. This document filled national poverty eradication porogrmme (NPTP), provides strategies, for the eradication of absolute poverty in Nigeria, through the streamlining and rationalization, of existing poverty alleviation institutions and co-ordinated implementation and monitoring or relevant schemes and programmes tall levels as of government.

In view of the fact that poverty in Nigeria is widespread and multi-dimensional the federal government seeks to ensure that all activities and programmes of the line ministries and agencies are effectively co-ordinated. In addition, government also seeks to ensure policy continuity, existence of appropriate institutional, framework and sustainability of all the programmes.

Notwithstanding, government established the national poverty eradication council (NAPEC) to co-ordinate the poverty reduction related activities of all the revelation ministries, paratastalas and agencies. (NEPEC) is mandated to ensure that the wide ranges of activities are centrally planned co-ordinated and complement one so that the objective of policy continuity and sustainability are achieved. NAPEC is aimed at providing for training opportunities, skills acquisition employment opportunities wealth creation through enhanced income generation, improved social status and rural development it is primarily aimed at economically empowering, the youth and shell emphasis capacity acquisition programmes (CAP) and mandatory attachment programme (NAP).

Under the mandatory attachment programmes existing companies, business, construction firms research institutes tertiary institutions, schools and colleges, medical develivery services provides (Hospital, clinics and health centres) whether in public or private sector shall provide skills acquisition, job opportunities to youths and others that have undergone the relevant training.

The accountant performs the accounting function, which involves the process of identifying measuring, recording and communicating the economic event of an organization: (business or non-business government or non-government to interrelate users of information the first part of the process identification involves selecting those events that are considered as evidence of economic activities relevant to particular entity.

Once identified the economic events must be measured in financial terms that is quantified in Niara. If the even cannot be qualified in Naiara. If the event cannot be quantified in monetary terms, it is not considered part of the organization financial information system. The measurement function thereby eliminates some significant events because they lack measurability in financial terms. These ad many more are some of the functional roles of the accountant event as it applies to the poverty alleviation programmes if the federal government

1.2 STATEMENT OF PROBLEMS

The importance of the accountant or the accounting, profession cannot be over emphasized. This stemmed from the fact that the success of an organization lies very much on effective, on effectual planning implementing, monitoring and controlling its financed flow times, accounting, is ingrained and vital to our economic event of our organization to interested users of the information (way grant 1993). This role, no doubt permeates even to the poverty eradication, programme of the federal government.

Anmri local government is one of the three tiers of that guarantee the efficient and effective implementation of the poverty eradication programme at the grass toot level.

To achieve this, therefore, a result oriented planning, implementation, monitoring and controlling of the financed that comes to mind therefore, are:

What role should the accountant play in the implementation of poverty eradication programs is the role of the accountant of any relevance, to the actualization of this programmes?

In other to answer these questions this study will critical evaluated the role of the accountant in the poverty eradication programme in Amnini local government area.

1.3 OBJECTIVES OF THE STUDY

The objectives of this study among other things include:

- To determine the role of the accountant in the poverty eradication programme of Amiri local government area

- To determine whether the role of an accountant is of any relevance in the planning of programmes and policies of poverty eradication, in Amiri local government area.

- To determine whether the role of the accountant is of any relevance in the implementation of the poverty eradication programmes

- To determine whether the role of the accountant is of any relevance in monitoring of the strategies of the poverty eradication programmes of Amini local government areas

- To determine whether the role of the accountnat will result in the actualization of the objectives of poverty eradication in Aminri local government areas.

Therefore, the accountant should increse, add or make sure the little fund disbursed for te improvement of poverty eradication programme is accounted for and used properly.

1.4 FORMULATION OF HYPOTHESIS

HO: The role of the accountant is relevant to the effective planning of the poverty eradicaiton, programmes in Amniri local government areas.

Ho: the role of accountant is relevant to the effective planning of the poverty eradication programme in Amni local government areas.

H0: The role of the accountant is irrelevant to the successful implementation of the poverty eradication programme in Amini local government area

Ho2: The role of the accountant is irrelevant, to the successful implementation of the poverty eradication programmes in Amnri local adjournment areas.

Ho3: The role of the accountant is irrelevant, in monitoring and control of the poverty eradication programme in Amniri local government areas

1.5 SCOPE/DELIMITATION

This study will only focus on the role of the accountant in poverty eradication programme, of the federal government with particular reference to Amniri local government Area.

1.6 SIGNIFICANCE OF THE STUDY

Nevertheless, the study will be of immense benefit to the following: firstly the study will be of great benefit to the economic programme of the federal, government and its citizens. As detailed analysis will be carried out on the relevance, of the accountant in the successful planning implementation and actualization of the objectives of the poverty eradication programme.

Secondly, the study will also be of great benefit to the entire citizen of Amniri local government Area as it will provide more result orient ways of implementing the policies and programmes of poverty eradication within the local government.

Again, the study will be of great benefit, to both the researcher and the reader as information contained will provide as, an in-depth understanding and knowledge in the are of instigation which could still up further enquiry.

1.7 LIMITAITON OF THE STUDY

however, it is to say that this study may not be termed comprehensive due to limitation imposed by:

FINANCIAL CONSTRAINT:

Financial was one of the major constraint that limited the study. This is consequent of the fact that researcher source of financials support was not able to adequately take care of her academic financial responsibilities, and the project work.

TIME CONSTRIANT

Another major constraint that effected this? Study was time. T his was due to the fact that the study was conducted amidst normal academic studies. To this and therefore, it were difficult for the researcher; to meet up some of the appointment with respondents.

UNAVAILABILITY OF MATEIRALS

Another major constraints to this study was unavailability of material. The poverty alleviation programmes is a new economic concept adopted by the federal government hence no doubt limited the study as the researcher had difficulties in souring for this materials.

1.8 DEFINITION OF TERMS

ACCOUNTNT: Professional keeper or verifier of account. He serves as or provider of explanations as regard top income and expenditure or financial statement.

POVERTY ERADICATION:

Making poor, scarcely or lack own existing by the three tiers of government

PROFESSIONAL: A person that belongs to or connected with accounting. He is skillful competent working of the profession (accounting)

CONTROL: Is the process of keeping the firms activities on trade. Here the management accountant determines whether planned goals are deviated from target objectives