THE PROSPECT AND CHALLENGES ASSOCIATED WITH ACCOUNTING FOR GUARDIANSHIPS AND CONSERVATORSHIPS
ABSTRACT
This research investigates the prospects and challenges associated with accounting for guardianships and conservatorships, focusing on regulatory compliance, accurate financial reporting, and beneficiary management. A survey design was adopted to gather data from fiduciary accountants and legal guardians, capturing their experiences and insights. The sample size, derived using Taro Yamane's formula, was 350 from a population of 6,500 fiduciary accountants in Port Harcourt, ensuring a representative sample. Port Harcourt was selected for its active legal and fiduciary services sector. The study's reliability coefficient score was 0.85, indicating satisfactory reliability. Findings reveal significant challenges in ensuring regulatory compliance and accurate financial reporting, compounded by complex beneficiary management issues. The study recommends enhancing regulatory frameworks and providing specialized training to fiduciary accountants to address these challenges effectively.
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