AN APPRAISAL OF THE CHALLENGES OF INTERNATIONAL ACCOUNTING FOR NIGERIAN MULTINATIONAL CORPORATIONS (MNCS)
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- NGN 3000
ABSTRACT: AN APPRAISAL OF THE CHALLENGES OF INTERNATIONAL ACCOUNTING FOR NIGERIAN MULTINATIONAL CORPORATIONS (MNCS)
This study appraises the challenges of international accounting for Nigerian multinational corporations (MNCs), aiming to (1) identify the key accounting challenges faced by Nigerian MNCs in international operations, (2) evaluate the impact of these challenges on financial reporting and compliance, and (3) assess the strategies employed by Nigerian MNCs to overcome these challenges. A survey design was chosen to gather comprehensive data from a wide respondent base. Using Taro Yamane’s formula, the sample size was calculated to be 387 respondents, ensuring a 95% confidence level and a 5% margin of error. The research was conducted in Lagos, a major hub for Nigerian MNCs. The survey achieved a reliability coefficient score of 0.90. Findings indicate that accounting challenges such as differing international standards and regulatory environments significantly impact financial reporting and compliance for Nigerian MNCs. The study recommends adopting international accounting standards and providing specialized training for accountants in international operations.
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