THE ROLE OF INTERNATIONAL ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
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ABSTRACT
This research explores THE ROLE OF INTERNATIONAL ACCOUNTING FOR NON-PROFIT ORGANIZATIONS, aiming to evaluate financial transparency, accountability, and the adoption of international standards. A survey design was employed, as it allows for gathering insights from a broad range of non-profit entities. The sample size, determined using Taro Yamane's formula, consisted of 350 non-profit accounting managers from Abuja, ensuring a robust dataset. Abuja was selected due to its concentration of international non-profit organizations. The reliability coefficient score of the survey tool was 0.85. Findings indicate that international accounting standards enhance financial transparency and accountability in non-profit organizations, yet adoption rates vary due to resource constraints and differing regulatory environments. The study recommends tailored training programs and capacity-building initiatives to support non-profits in implementing international accounting standards effectively.
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