SUSTAINABILITY REPORTING IN FIDUCIARY ACCOUNTING ENGAGEMENTS
- Project Research
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- Recommended for : Student Researchers
- NGN 3000
SUSTAINABILITY REPORTING IN FIDUCIARY ACCOUNTING ENGAGEMENTS
This research aims to (1) explore the practices of sustainability reporting in fiduciary accounting, (2) assess the impact of these practices on transparency and accountability, and (3) identify challenges and propose improvements. A survey design was selected to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 125 fiduciary accountants was derived from a population of 200 in Kano. A leading sustainability-focused fiduciary accounting firm in Kano served as the case study for contextual relevance. The reliability coefficient score of the survey was 0.88, indicating high reliability. Findings indicate that sustainability reporting in fiduciary accounting significantly enhances transparency and accountability, although challenges such as data collection and reporting standards persist. The study recommends the adoption of standardized sustainability reporting frameworks and continuous training to improve the accuracy and effectiveness of sustainability reporting in fiduciary accounting engagements.
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