THE EFFECT OF DEMOGRAPHIC SHIFTS ON FUND ACCOUNTING PRACTICES
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- NGN 3000
Abstract: THE EFFECT OF DEMOGRAPHIC SHIFTS ON FUND ACCOUNTING PRACTICES
This study aims to: (1) investigate the influence of demographic changes on fund accounting practices, (2) identify key demographic factors affecting fund management, and (3) assess the adaptability of current accounting frameworks to demographic shifts. A survey design was adopted due to its effectiveness in gathering detailed information from a broad population efficiently. The sample size of 400 fund accounting professionals in Lagos was determined using Taro Yamane’s formula, ensuring a representative and statistically significant sample. The case study of Lagos was chosen due to its diverse and dynamic demographic landscape, making it a suitable location for studying the impact of demographic changes. The reliability coefficient score of the survey instrument was 0.85, indicating high reliability. Findings reveal that demographic shifts, such as an aging population and increased urbanization, significantly influence fund allocation strategies and reporting requirements. The study recommends that fund accounting practices should incorporate flexible and adaptive strategies to accommodate ongoing demographic changes, ensuring the relevance and accuracy of financial reports.
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