ACCOUNTING FOR CULTURAL DIVERSITY IN INTERNATIONAL BUSINESS
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- NGN 3000
ACCOUNTING FOR CULTURAL DIVERSITY IN INTERNATIONAL BUSINESS
ABSTRACT
The study aims to examine (1) the impact of cultural diversity on accounting practices in international business, (2) the challenges of managing cultural differences in financial reporting, and (3) the role of accountants in fostering inclusive and culturally sensitive accounting practices. A survey research design is justified to collect diverse perspectives from accountants working in multicultural environments. Using Taro Yamane's formula, a sample size of 320 respondents was selected, ensuring a representative sample. The case study is conducted in Lagos, Nigeria, a city known for its cultural diversity and international business activities. The reliability coefficient score of the survey instrument is 0.89, indicating high internal consistency. Findings indicate that cultural diversity significantly influences accounting practices, requiring accountants to adapt to different cultural norms and communication styles. Recommendations include providing cultural competency training for accountants and developing flexible accounting frameworks to accommodate diverse cultural contexts in international business.
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