THE ROLE OF ACCOUNTING FOR PUBLIC-PRIVATE COLLABORATIONS AND JOINT VENTURES
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- NGN 5000
ABSTRACT: THE ROLE OF ACCOUNTING FOR PUBLIC-PRIVATE COLLABORATIONS AND JOINT VENTURES
This study examines the role of accounting in public-private collaborations and joint ventures, aiming to (1) identify the accounting practices that facilitate effective public-private collaborations, (2) evaluate the financial performance and accountability in joint ventures, and (3) assess the challenges faced by accountants in managing public-private partnerships. A survey design was chosen for its ability to collect comprehensive data from a broad population. The sample size was determined to be 385 respondents using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The research was conducted in Lagos, a city known for its vibrant public-private initiatives. The survey achieved a reliability coefficient score of 0.91. Findings reveal that robust accounting practices are critical for the success of public-private collaborations, ensuring transparency and financial accountability. However, challenges such as differing organizational goals and complex regulatory environments pose significant hurdles. The study recommends the development of standardized accounting frameworks and continuous professional development to enhance accountants' capacity to manage these collaborations effectively.
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