THE IMPACT OF INTERNATIONAL ACCOUNTING FOR E-COMMERCE AND DIGITAL TRANSACTIONS
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- NGN 5000
ABSTRACT
This research investigates THE IMPACT OF INTERNATIONAL ACCOUNTING FOR E-COMMERCE AND DIGITAL TRANSACTIONS, aiming to understand the unique challenges of digital transactions, assess the effectiveness of current accounting practices, and propose improvements. A survey design was employed to gather data from a large sample of professionals. The sample size, calculated using Taro Yamane's formula, was 420 accountants from Lagos, ensuring statistical robustness. Lagos was chosen due to its burgeoning e-commerce sector. The reliability coefficient score of the survey tool was 0.88. Findings indicate that e-commerce and digital transactions present unique accounting challenges, including revenue recognition and tax compliance. The study recommends developing specialized accounting frameworks for digital transactions and providing targeted training for accountants to navigate these challenges effectively.
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