INTRODUCTION
Background of the study
Accounting as a professional field,  encompasses a wide range of activities, practices, and concepts with accounting professionals acting in various capacities such as auditors, financial controllers and financial executives just to mention but a few. Hence, in their efforts to understand how and why accountants make decisions as well as the role the play in National development, accounting professionals  rely on a broad set of theoretical and methodological tools that are drawn from various disciplines (Chatfield, 2013).
Accounting professionals(accountants) evaluates records drawn up by the bookkeeper and shows the results of this investigation as losses and gains, leakages, economies, or changes in value, so as to reveal the progress or failures of the business and also its future limitations and possibilities as well as the level of economic development (Lernout and Hauspie, 2004).
Fraud and corruption are fundamental problems of third world countries, particularly Nigeria were official corruption has become endemic.(Akram 2009). The spate of world-wide corporate scandals involving Enron, Worldcom, Global Crossing, Tyco International, Xerox (USA); Parmalat (Italy) and corporate fraud perpetuated in Nigeria by management of Lever Brothers, Union Dicon Salt, Cadbury (Nigeria), and the 14 distressed banks all have significant effect on the level o of national growth in Nigeria. Due to this urgly effect as exposed by audit of the Central Bank of Nigeria has shown the failure of traditional audit techniques in unravelling corporate fraud have rejuvenated interest in forensic accounting. So also are the increasing government concerns over official corruptions and the doggedness of the various anti-corruption agencies at unravelling them through the deployment of forensic accounting. Companies are now beginning to be more determined than ever to ensure that their operations are above board and in no way connected with financial frauds which may have effect on National development. These have resulted in a steadily growing demand for sophisticated accounting and auditing techniques as provided by forensic accounting in detecting, correcting and preventing fraud as well as deceptive and creative accounting practices aimed at improving National development.
Statement of the Problem
It is often said that an organization without an accountant is not a serious organization as it has no credibility. This is because an accounting professional (accountant) is seen as the financial “gatekeeper†whose presence within  an establishment underlines a commitment to sound financial principles  and help in economic development of a Nation. The economic development of Nigeria without any role played by  accounting professional will  be threatened. Over the years issues of economic crime has become one of the most serious problem in Nigeria economy. For instance, the economic crime event which took place in some of the banks such as oceanic bank and other banks etc over the year had significant ugly effect on the rate of National growth in Nigeria. Other instances such as looting of public fund by some political leaders has also affected national growth in Nigeria as the necessary economic  infrastructure and other required economic amenities are not funded or provided for the society. All this has become a serious problem in National development of Nigeria over the year and it have become evident, that in curbing this for effective National growth in Nigeria,  accounting profession have to play various roles in checking this act of looting and some other financial economic crime. Based on this occurrence, the researcher as decided to investigate the role of accounting in   National development of  Nigeria
Objective of the study
The main objective of this study is to examine the role of accounting in National development of Nigeria. Other specific objective will examine:
ÂÂ
Research Question
The study will examine the  following research questions as follows
Significant of the study
The study will be of benefit to Nigeria government and to both public and private institutions  in that it will enable them see the importance of accounting professionals(accountants) in both public and private organization and how they role in the society leads to adequate National growth of any Nation. 08169716419
Scope of the study
The scope of the study will cover the role of accounting in National development of Nigeria. The study covers detail role of accounting in Nigeria national development  and at the same time sort various evidence from available literatures. The study will be carried out in  Anambra state.