THE IMPACT OF INTERNATIONAL ACCOUNTING FOR EMERGING MARKETS
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- NGN 3000
THE IMPACT OF INTERNATIONAL ACCOUNTING FOR EMERGING MARKETS
ABSTRACT
This research aims to assess (1) the challenges and opportunities of implementing international accounting standards in emerging markets, (2) the role of accounting in fostering financial transparency and investor confidence, and (3) the impact on economic growth. A survey research design is employed to gather data from accounting professionals operating in emerging markets. Using Taro Yamane's formula, a sample size of 360 respondents was selected to ensure a robust and representative sample. The case study focuses on Lagos, Nigeria, a key emerging market. The reliability coefficient score of the survey instrument is 0.87, indicating high internal consistency. Findings show that while international accounting standards enhance financial transparency and attract investment, they also present challenges such as compliance costs and the need for significant professional training. Recommendations include tailored training programs for accountants in emerging markets and the development of localized guidelines to support the adoption of international standards.
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