ABSTRACT: THE IMPACT OF CULTURAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES
This study examines the impact of cultural factors on governmental accounting practices, with objectives to (1) identify key cultural factors influencing accounting practices, (2) evaluate the challenges posed by cultural diversity in governmental accounting, and (3) assess the strategies employed by accountants to navigate cultural influences. A survey design was employed to gather data from a wide respondent base, with a sample size of 387 accountants determined using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The research was conducted in Kaduna, reflecting its cultural diversity. The survey achieved a reliability coefficient score of 0.90. Findings reveal that cultural factors significantly influence accounting practices, posing challenges in standardization and implementation. The study recommends the development of culturally-sensitive accounting frameworks and providing training for accountants to manage cultural diversity effectively.
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