FIDUCIARY ACCOUNTING FOR CHARITABLE TRUSTS AND FOUNDATIONS
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- 1-5 Chapters
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- Recommended for : Student Researchers
- NGN 3000
FIDUCIARY ACCOUNTING FOR CHARITABLE TRUSTS AND FOUNDATIONS
This research aims to (1) explore the fiduciary accounting practices for charitable trusts and foundations, (2) assess the effectiveness of these practices in ensuring financial transparency and accountability, and (3) identify challenges and propose solutions. A survey design was chosen to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 120 fiduciary accountants was calculated from a population of 200 in Uyo. A leading charitable foundation in Uyo 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 fiduciary accounting for charitable trusts and foundations is crucial for maintaining financial transparency and accountability, although challenges such as inadequate accounting systems and regulatory compliance persist. The study recommends the adoption of advanced accounting software and continuous training to enhance the effectiveness of fiduciary accounting for charitable trusts and foundations.
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