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Abstract
The study focused on the use of accounting as a legal tool on the efficacy of economic control in communal segment. The purpose was to examine the extent to which legal accounting tool could be used to ensure efficacy of economic controlling in communal segment of Anambra State, Nigeria. Data were collected from both primary and secondary sources. And these data were analysed using appropriate statistical tools. Findings revealed that legal accounting tool has significantly influenced efficacy of economic controlling in communal segment of Anambra State, Nigeria. The study therefore recommended that, in considering and providing more swindle hotlines and improving the beep haranguing strategy, legal accounting tool should be given greater consideration in order to enhance the swindle revealing, enquiry and preclusion device in the communal segment. The State legal system should be up to date with cutting-edge innovation in technology to ensure permissibility of substantiation in courts for efficacious trial of unlawful and public cases. Keywords: legal accounting tool; economic control, communal segment, swindle revealed, preclusion device