THE ROLE OF ACCOUNTING FOR IMPACT INVESTING AND SOCIAL ENTERPRISES
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- 1-5 Chapters
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- Recommended for : Student Researchers
- NGN 3000
Abstract: THE ROLE OF ACCOUNTING FOR IMPACT INVESTING AND SOCIAL ENTERPRISES
The objectives of this study are to: (1) explore the unique accounting requirements for impact investing, (2) understand the role of accounting in the sustainability of social enterprises, and (3) evaluate the integration of social impact metrics into financial reporting. A survey design was chosen to collect quantitative and qualitative data from accounting professionals and social enterprise managers in Abuja. Using Taro Yamane's formula, a sample size of 350 respondents was selected to ensure a comprehensive analysis. Abuja was selected due to its growing number of social enterprises and investment activities. The survey instrument yielded a reliability coefficient score of 0.88, reflecting high reliability. The findings indicate that traditional accounting practices often fail to capture the social and environmental impacts of investments, necessitating the development of specialized accounting frameworks. The study recommends incorporating standardized social impact metrics into financial reporting to enhance transparency and accountability in impact investing and social enterprises.
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