ABSTRACT: THE EFFECT OF ACCOUNTING FOR ECONOMIC DEVELOPMENT PROJECTS AND INCENTIVES
This research investigates the effect of accounting practices on economic development projects and incentives, with objectives to (1) assess the transparency of accounting in economic development projects, (2) determine the impact of accounting accuracy on the success of development incentives, and (3) evaluate the role of governmental accountants in monitoring and reporting economic development funds. A survey design was employed to gather diverse data from a substantial population, using Taro Yamane’s formula to derive a sample size of 400 respondents, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Lagos, the commercial capital of Nigeria, to leverage its diverse economic activities. The survey achieved a reliability coefficient score of 0.92, indicating high reliability. Findings suggest that transparent and accurate accounting significantly boosts the effectiveness of economic development projects and incentives, with governmental accountants playing a crucial role in ensuring financial integrity. The study recommends enhancing the accountability frameworks and adopting more robust accounting standards to support economic development initiatives.
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