ABSTRACT: GOVERNMENTAL ACCOUNTING FOR INTERNATIONAL AID AND DEVELOPMENT PROJECTS
This study investigates governmental accounting for international aid and development projects, aiming to (1) analyze the accounting practices for managing international aid funds, (2) evaluate the transparency and accountability in reporting aid utilization, and (3) assess the role of governmental accountants in ensuring compliance with international standards. A survey design was chosen to gather detailed data from a large sample, with a sample size of 389 respondents derived using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The research was conducted in Abuja, reflecting its role in international diplomacy and aid management. The survey achieved a reliability coefficient score of 0.91. Findings indicate that robust accounting practices for international aid enhance transparency and accountability, ensuring compliance with international standards. The study recommends adopting international accounting standards and continuous training for accountants in managing international aid funds.
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