THE EFFECT OF DEMOGRAPHIC SHIFTS ON FIDUCIARY ACCOUNTING ENGAGEMENTS
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THE EFFECT OF DEMOGRAPHIC SHIFTS ON FIDUCIARY ACCOUNTING ENGAGEMENTS
Abstract: Demographic shifts, such as aging populations and changing workforce dynamics, significantly impact fiduciary accounting engagements. This study aims to (1) investigate how demographic changes affect fiduciary accounting practices, (2) assess the challenges fiduciary accountants face in adapting to these shifts, and (3) propose strategies to manage demographic-related changes effectively. A survey research design was adopted to collect data from fiduciary accountants working in diverse demographic contexts. A sample size of 200 participants was derived using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The case study focuses on a healthcare management company in Abuja, which deals extensively with age-related financial planning. The reliability coefficient score for the survey was 0.87, indicating high reliability. Findings reveal that demographic shifts necessitate adaptive strategies in fiduciary accounting to meet the evolving needs of clients. The study recommends that fiduciary accountants undergo continuous training on demographic trends and develop tailored financial solutions to address these changes.
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