THE ROLE OF ACCOUNTING FOR DISASTER RECOVERY AND EMERGENCY FUNDS
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- 1-5 Chapters
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- Recommended for : Student Researchers
- NGN 3000
THE ROLE OF ACCOUNTING FOR DISASTER RECOVERY AND EMERGENCY FUNDS
Abstract
This research investigates the role of accounting in disaster recovery and emergency funds management within governmental entities. The objectives are to assess the effectiveness of current accounting practices in managing disaster and emergency funds, to identify challenges, and to propose strategies for improvement. A survey research design was employed, collecting data from government accountants and disaster management officials. The sample size of 360 respondents was derived using Taro Yamane's formula from a population of approximately 160,000, ensuring statistical significance. The case study focused on Ogun State, which has experienced various natural disasters. The reliability coefficient score of the survey instrument was 0.85, indicating high reliability. Findings reveal that effective accounting practices are crucial for the transparent and efficient management of disaster recovery and emergency funds. However, challenges such as inadequate funding and lack of standardized procedures persist. The study recommends developing comprehensive accounting guidelines for disaster recovery and emergency funds and increasing funding for capacity building to enhance transparency and accountability.
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