Government Contract Performance: The Accountants’ Factor
Raphael Etim, Joseph E. Udoh

Abstract
The study is aimed at evaluating government contract performance with reference to Accountants role and in finding the causes of contract abandonment, poor quality of work as well as the role of accountants in the whole process. The study adopts a survey approach. Questionnaires were administered on the contractors carrying out government and private sector contracts worth not less than three million naira in three senatorial districts in Akwa-Ibom State. Data were analysed using tables and percentages. The analysis revealed that government interference; contract price variation/inflation mostly affected timely delivery of the contracts. While the forms of contract prevalent include fixed price and cost-plus contract. The study recommends; involvement of Accountants at all stages of contract negotiation owing to their critical role in contract administration.

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