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THE EFFECT OF GLOBALIZATION ON GOVERNMENTAL ACCOUNTING STANDARDS

  • Project Research
  • 1-5 Chapters
  • Quantitative
  • Simple Percentage
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: Available
  • Recommended for : Student Researchers
  • NGN 3000

THE EFFECT OF GLOBALIZATION ON GOVERNMENTAL ACCOUNTING STANDARDS

Abstract

This research examines the effect of globalization on governmental accounting standards, with the objectives of assessing the impact of international accounting standards on local practices, evaluating the challenges of adopting global standards, and exploring the benefits of harmonization. A survey research design was employed, collecting data from government accountants and financial managers. A sample size of 380 was derived using Taro Yamane’s formula from a population of 180,000. The case study was conducted in Abuja, a hub for international organizations and government agencies. The reliability coefficient score of the survey instrument was 0.87, indicating high reliability. Findings indicate that globalization has led to the adoption of more rigorous accounting standards, improving transparency and comparability. However, challenges such as resource constraints and the complexity of international standards persist. The study recommends that government entities allocate resources for training and capacity building to effectively implement and benefit from global accounting standards.





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