THE EFFECT OF AGING POPULATIONS ON FIDUCIARY ACCOUNTING SERVICES
The study aims to (1) investigate the impact of aging populations on the demand for fiduciary accounting services, (2) assess the preparedness of fiduciary accountants to meet this demand, and (3) identify strategies to enhance service delivery. A survey design was utilized to collect detailed data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 130 fiduciary accountants was determined from a population of 210 in Ogun, ensuring statistical significance. A major fiduciary accounting firm in Ogun was selected as the case study to provide specific insights. The reliability coefficient score of the survey was 0.89, indicating high reliability. Findings revealed that the aging population significantly increases the demand for fiduciary accounting services, particularly in estate planning and retirement funds management. The study recommends enhanced training and resource allocation to prepare fiduciary accountants for the growing demand and to ensure efficient service delivery.
THE PERCEPTION OF FINANCIAL STATEMENT ANALYSIS AMONG PUBLIC ACCOUNTING PROFESSIONALS
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