Training, Workshop and Seminars
Institutions of higher learning in different regions have adopted the training programmes and researches for the
development and improvement of accounting standards. This process is to ensure uniformity in the treatment of
business transactions, (Stoner et al, 2002). Workshops and seminars are being organized in different regions by
accounting bodies including governmental and non-governmental organizations. The objective is to enlighten,
educate and inform users on how to prepare credible financial statements, especially on transparency and public
accountability. Nwoko (1988) did observe that continuous training and development have made great impact on
public cost consciousness and accountability.