THE EFFECT OF ECONOMIC FACTORS ON INTERNATIONAL ACCOUNTING STANDARDS,
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- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
This study examines THE EFFECT OF ECONOMIC FACTORS ON INTERNATIONAL ACCOUNTING STANDARDS, focusing on identifying key economic influences, assessing their impact on standard-setting, and evaluating the adaptability of current standards. A survey research design was chosen to collect data from a wide range of accounting professionals. The sample size, determined using Taro Yamane's formula, was 400 accountants from Lagos, ensuring a comprehensive dataset. Lagos was selected due to its economic significance. The reliability coefficient score of the survey tool was 0.86. Findings suggest that economic factors such as inflation, exchange rates, and economic growth significantly influence international accounting standards, requiring continuous adaptation to remain relevant. The study recommends enhancing the flexibility of international standards and fostering collaboration between standard-setting bodies and economic experts to address these economic influences effectively.
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