THE IMPACT OF DEMOGRAPHIC SHIFTS ON INTERNATIONAL ACCOUNTING PRACTICES
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- NGN 5000
ABSTRACT
This study investigates THE IMPACT OF DEMOGRAPHIC SHIFTS ON INTERNATIONAL ACCOUNTING PRACTICES, with objectives to identify key demographic changes, assess their implications on accounting standards, and propose adaptive strategies. A survey research design was chosen to collect data from a wide range of accounting professionals. Using Taro Yamane's formula, the sample size was calculated to be 400 accountants from Abuja, ensuring statistical validity. Abuja was selected due to its diverse demographic composition and economic significance. The reliability coefficient score of the survey instrument was 0.85. Findings suggest that demographic shifts, such as aging populations and increasing workforce diversity, significantly influence international accounting practices, requiring adaptations in standards and practices. The study recommends developing flexible accounting frameworks and fostering inclusivity in the accounting profession to address these demographic changes.
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