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.
THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING: This research investigates (i) the influence of environmental regulations on govern...
Abstract: THE IMPACT OF FUND ACCOUNTING FOR STRUCTURED FINANCE PRODUCTS
This study aims to: (1) investigate the accounting complexities o...
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CHAPTER ONE
INTRODUCTION
Background of the...