ABSTRACT: THE EFFECT OF REGULATORY CHANGES ON GOVERNMENTAL ACCOUNTING STANDARDS
This research examines the effect of regulatory changes on governmental accounting standards, aiming to (1) identify recent regulatory changes affecting governmental accounting, (2) evaluate the adaptation process of governmental accountants to new regulations, and (3) assess the impact of these changes on financial reporting accuracy. A survey design was utilized to gather detailed information from a large population, with a sample size of 385 respondents determined using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Abuja, Nigeria’s administrative center, to capture the regulatory environment. The survey achieved a reliability coefficient score of 0.91. Findings reveal that while regulatory changes enhance the accuracy and transparency of financial reporting, the adaptation process poses significant challenges for governmental accountants. The study recommends continuous professional development programs and enhanced communication channels between regulatory bodies and accountants to streamline the implementation of new standards.
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