THE IMPACT OF INTERNATIONAL ACCOUNTING FOR INTELLECTUAL PROPERTY RIGHTS
ABSTRACT
The objectives of this study are to explore (1) the role of accounting in managing intellectual property (IP) rights, (2) the challenges of valuing and reporting IP in international contexts, and (3) the impact of IP accounting on financial performance and compliance. A survey research design is justified as it allows for gathering insights from accountants dealing with IP rights globally. Using Taro Yamane's formula, a sample size of 340 respondents was selected, providing a representative sample. The case study is conducted in Lagos, Nigeria, a significant center for innovation and IP-related activities. The reliability coefficient score of the survey instrument is 0.87, indicating high reliability. Findings highlight the critical role of accounting in the valuation, management, and reporting of IP rights, and the complexities associated with international standards. Recommendations suggest enhancing training for accountants in IP valuation and developing more comprehensive guidelines to improve IP reporting accuracy and compliance.
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