24 Jan 2017



The Department started with the birth of the university in 1981. It was pioneered by reputable and experienced academics, who molded a formidable academic structure, which came to be a unique blend of African and Western orientation of what accountancy/accounting as a discipline should be.

Ever since, the standard of the academic structure has remained unparalleled when compared with sister Universities in Nigeria. The high academic standard of the discipline has continued to attract several recognitions and exemptions from the examinations of The Institute of Chartered Accountants of Nigeria (ICAN), Association of National Accountants of Nigeria (ANAN) and other professional bodies both within and outside Nigeria.

The academic staff that started the degree Programme in this department were all part of the academic staff of the then College of Business Administration now Faculty of Business Administration of the then Imo State University, Okigwe now Abia State University (ABSU) Uturu. Because of the rationalization policy of the University at the time, the Department of Accounting, Banking and Finance, Economics, Management and Marketing were housed in “the College of Business Administration”. So, Accounting became one of the Programmes in the College of Business Administration.

This situation subsisted till the 2000/2001 academic session, under the visionary leadership of the then Vice Chancellor and legendary Professor of Marketing, Ogwo Ekeorna Ogwo, when the department was split into its component parts and the department emerged as a fully fledged department of its own. Today, the department of Accounting, as one of the five departments, in the Faculty of Business Administration offers a four-year degree programme in Accounting leading to the award of the Bachelor of Science (B Sc.) degree in Accounting. Students in the department are expected to take courses made up of University common (General) courses, inter-faculty courses, and departmental core courses that satisfy the NUC benchmark Minimum
Academic Standards, the Institute of Chartered Accountants of Nigeria (1CAN), Association of National Accountants of Nigeria (ANAN), and the vision of the founding fathers of the department.

It is axiomatic that Abia State University, Uturu has one of the best departments of Accounting in Nigerian Universities system and Africa at large.

Having a well balanced staff-student ratio, staff-rank mixes ratios and qualified academic and professional staff currently in the following levels and qualifications- 3 professors of accounting, 5 senior lecturers. 4 lecturers of grade I status, 3 lecturers of grade II status and 3 graduate assistants of high repute.

Professionally, the department is well represented in Nigeria and beyond.

Finally, the visionary leadership and administrative management of the Department rest in the hands of many individuals including, our amiable Former Vice-chancellor, a Professor of Education (curriculum studies). Mkpa Agu Mkpa and our current Vice Chancellor a Professor of Political Science. Chibuzo Ogbuagu. The then Deans of the Faculty Professor Austin, Chukwuma Ezejelue: Professor Hamilton O. Isu of Banking and Finance: our current Dean Associate Professor F. E. Eboh and the HOD, of Accounting. Dr. Ndukwe O. Dibia.



The department adopts the 3-H grand strategy in defining its philosophy-To educate the Head through a well coordinated system of research, teaching and practical instruction in the principles, Concepts, and Practice of Accounting. To equip the Hands with appropriate skills, techniques, competencies and tools required for proper application of the principles at the work place. To sensitize the Heart to develop in the individual true character and integrity, and to imbue qualities of patriotism, good citizenship and a desire for excellence.

The 3-H grand strategy will inevitably result in the production of graduates who are relevant to their society (that is, Community), diligent, self-reliant and with a pioneering entrepreneurial spirit.

In summary, the general philosophy is the belief that training in Accounting will develop the mind, impact both theoretical and practical knowledge on the individual student, develop self confidence, help to be innovative and self reliant in the yield of his/her chosen profession-Accounting.



The degree Programme, B.Sc. in Accountancy is designed to provide academically rigorous courses aimed at achieving the following primary objectives:

  1. To provide high level accounting personnel that can contribute to the development of accounting practice.
  2. To equip students with knowledge and skills of decision making, especially the analytical skills needed for recognizing, defining and solving accounting and other problems.
  3. To develop in students, leadership and interpersonal relations skills in accounting.
  4. To provide basic knowledge and   skills needed   for   the understanding and analysis of problems related to accounting and administration of industrial, commercial, public and other human organizations.
  5. To enable a detailed exploration and comprehensive understanding of current accounting   theories,   concepts,   conventions,   and principles and their application to practical problems.
  6. To give a working knowledge of the current techniques in accounting disclosures and regulations.
  7. To equip and prepare the student to work’ or’ take up varied responsibilities and opportunities that exist in the rapidly evolving computerized and technologically diverse global business environment and to develop the ability to analyze complex issues, think critically and appreciate alternative perspectives.
  8. To produce graduates who are vast and informed of the requirements for academia and the industry and equipped to meet demands of the professions.
  9. To provide a solid foundation for applied research in the field of Accounting