THE IMPACT OF CULTURAL DIFFERENCES ON INTERNATIONAL ACCOUNTING PRACTICES
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- NGN 3000
ABSTRACT: THE IMPACT OF CULTURAL DIFFERENCES ON INTERNATIONAL ACCOUNTING PRACTICES
This research explores the impact of cultural differences on international accounting practices, aiming to (1) identify the key cultural factors influencing accounting practices globally, (2) evaluate the challenges posed by cultural differences in standardizing accounting practices, and (3) assess the strategies employed by accountants to navigate cultural influences. A survey design was employed to gather data from a broad population, with a sample size of 386 accountants determined using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Lagos, known for its cultural diversity. The survey achieved a reliability coefficient score of 0.89. Findings reveal that cultural differences significantly influence accounting practices, posing challenges in achieving standardization. The study recommends the development of culturally-sensitive accounting frameworks and providing training for accountants to manage cultural diversity effectively.
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