THE IMPACT OF CULTURAL DIFFERENCES ON FINANCIAL REPORTING PRACTICES
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- NGN 3000
This study explores the impact of cultural differences on financial reporting practices in Lagos State, Nigeria. The objectives are to: (1) assess the influence of cultural diversity on financial statement preparation, (2) evaluate the impact on reporting consistency, and (3) analyze strategies to address cultural challenges in financial reporting. A survey design was selected to gather data from financial managers, auditors, and accountants. The sample size, derived using Taro Yamane's formula, ensures statistical validity. Unilever Nigeria Plc was chosen as the case study due to its culturally diverse workforce. The reliability coefficient score of the survey was 0.88. Findings indicate that cultural differences significantly impact financial reporting practices, affecting consistency and standardization. It is recommended that companies in Lagos State develop culturally inclusive reporting frameworks and provide training to address these challenges effectively.
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