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.
Abstract: THE INFLUENCE OF SUPPLY CHAIN TECHNOLOGY ON LOGISTICS EFFICIENCY
The objective of this research is to examine the influence of...
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Renewable energy has given institutions and individuals the opportunity to generate and manage their own energy consumption with...
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Acid hydrolyzed starch produces microcrystalline starch (MCS) with improved functional properties in terms of flowability or com...
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For the first half of the twentieth century, rail and road transport were the only forms of vehicular transport...
STATEMENT OF THE PROBLEM
Rural development is a comprehensive concept which addresses the general problems that militate...
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The intrinsic suitability of some lateritic soils as materials for construction of layers for flexible pavements is evaluated he...
STATEMENT OF THE PROBLEMS
This work is set out to find the level of phonological interference in the speech of Hausa-En...
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The study examined the funding of Nigerian medical libraries using Federal Medical Centre (Fmc...
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Corporate growth was much desired by most companies operating in Nigeria these was because of the advantage of...
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This research examined the impact of teacher workload and teacher job performance at selected secondary schools...