FIDUCIARY ACCOUNTING FOR CHARITABLE FUNDRAISING AND CAMPAIGNS
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- NGN 3000
FIDUCIARY ACCOUNTING FOR CHARITABLE FUNDRAISING AND CAMPAIGNS
Abstract: Fiduciary accounting is essential for managing and reporting on charitable fundraising and campaigns, ensuring transparency and accountability. This study aims to (1) investigate the role of fiduciary accountants in managing charitable funds, (2) assess the challenges they face in this context, and (3) identify best practices for effective fiduciary accounting in charitable organizations. A survey research design was employed to collect data from fiduciary accountants working with charitable organizations. The sample size of 220 participants, derived using Taro Yamane’s formula, ensures a robust dataset with a 95% confidence level and a 5% margin of error. The case study selected is a major non-profit organization in Lagos, known for its extensive fundraising activities. The reliability coefficient score for the survey was 0.89, indicating high reliability. Findings reveal that fiduciary accountants play a critical role in ensuring that charitable funds are used efficiently and reported accurately. The study recommends that charitable organizations adopt stringent financial controls and regular audits to enhance transparency and accountability in their fundraising activities.
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