THE IMPACT OF ENVIRONMENTAL FACTORS ON INTERNATIONAL ACCOUNTIN
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- NGN 5000
ABSTRACT
This study investigates THE IMPACT OF ENVIRONMENTAL FACTORS ON INTERNATIONAL ACCOUNTINg, focusing on the objectives of identifying key environmental influences, assessing their implications on financial reporting, and understanding regional variations. A survey research design is justified as it enables the collection of data from a large sample, facilitating comprehensive analysis. Using Taro Yamane's formula, a sample size of 400 accounting professionals from Lagos was derived, ensuring representativeness and statistical validity. The case study of Lagos was chosen due to its status as a major financial hub in Nigeria, providing a rich context for examining international accounting practices. The reliability coefficient score of the survey instrument was 0.87, indicating high reliability. Findings reveal that environmental factors such as regulatory changes, economic conditions, and cultural differences significantly impact international accounting standards and practices. The study recommends enhancing cross-border regulatory cooperation and developing flexible accounting frameworks to better accommodate diverse environmental conditions.
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