ACCOUNTING CHALLENGES CONFRONTING CHARITABLE FOUNDATIONS AND ENDOWMENTS
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- Recommended for : Student Researchers
- NGN 3000
ACCOUNTING CHALLENGES CONFRONTING CHARITABLE FOUNDATIONS AND ENDOWMENTS
ABSTRACT
This study investigates the accounting challenges confronting charitable foundations and endowments, focusing on financial transparency, regulatory compliance, and effective fund management. A survey design was employed to collect data from accountants and financial managers within charitable organizations, providing a comprehensive understanding of their practices and difficulties. Using Taro Yamane's formula, the sample size was calculated to be 340 from a population of 6,000 accountants in Ogun State, ensuring statistical validity. Ogun State was chosen for its diverse array of charitable foundations and active endowment programs. The reliability coefficient score of the survey instrument was 0.85, indicating satisfactory reliability. Findings reveal that financial transparency and regulatory compliance are major challenges, alongside effective fund management. The study recommends enhancing financial reporting standards and providing targeted training programs to improve the financial management capabilities of charitable organizations.
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