ACCOUNTING FOR EMPLOYEE BENEFIT PLANS IN FIDUCIARY ACCOUNTING
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- NGN 3000
ACCOUNTING FOR EMPLOYEE BENEFIT PLANS IN FIDUCIARY ACCOUNTING
This research aims to (1) explore the fiduciary accounting practices for employee benefit plans, (2) assess the accuracy and transparency of these practices, and (3) identify challenges and propose improvements. A survey design was chosen to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 115 fiduciary accountants was calculated from a population of 190 in Lagos. A leading firm in Lagos specializing in employee benefit plans served as the case study to provide specific insights. The reliability coefficient score of the survey instrument was 0.87, indicating high reliability. Findings revealed that while fiduciary accountants employ various methods to account for employee benefit plans, challenges such as regulatory compliance and data accuracy persist. The study recommends the adoption of standardized accounting practices and continuous training to enhance the transparency and accuracy of fiduciary accounting for employee benefit plans.
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