THE EFFECT OF CULTURAL DIFFERENCES ON PUBLIC ACCOUNTING PRACTICES
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THE EFFECT OF CULTURAL DIFFERENCES ON PUBLIC ACCOUNTING PRACTICES
The objectives of this research are to: 1) Explore how cultural differences influence public accounting practices, 2) Identify challenges arising from cultural diversity in accounting, and 3) Propose strategies to manage cultural differences effectively. A survey design is employed to gather quantitative data from public accountants working in multicultural environments. The sample size is calculated to be 330, using Taro Yamane’s formula, ensuring statistical significance with a 95% confidence level and a 5% margin of error. Lagos is chosen as the case study due to its cultural diversity and economic activities. The reliability coefficient score of the survey is 0.86, indicating high reliability. Findings reveal that cultural differences impact communication, ethical standards, and accounting practices, posing challenges such as misinterpretation and conflict. The study recommends cultural sensitivity training, promoting inclusive work environments, and developing standardized procedures that accommodate cultural variations to improve public accounting practices.
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