THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR REVENUE RECOGNITION
- Project Research
- 1-5 Chapters
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- Simple Percentage
- Abstract : Available
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- Recommended for : Student Researchers
- NGN 3000
THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR REVENUE RECOGNITION: This research investigates (i) the current practices in governmental accounting for revenue recognition, (ii) the challenges faced in accurately recognizing revenue, and (iii) propose improvements to enhance revenue recognition processes. A survey design is justified by its ability to gather detailed insights from a broad population of governmental accountants. Using Taro Yamane's formula, a sample size of 330 respondents is determined to ensure statistical validity. The case study focuses on Abuja, selected for its significant role in national revenue collection. The reliability coefficient score of the survey instrument is 0.84. Findings indicate that while existing practices generally ensure accurate revenue recognition, challenges such as complex revenue streams and regulatory changes persist. Recommendations include the adoption of more advanced accounting software and continuous updates to regulatory frameworks to ensure accurate and timely revenue recognition.
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