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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The level of revenue generated in the state has been in a declining form due to poor administration and...
THE ROLE OF INTERNATIONAL ACCOUNTANTS IN RISK MANAGEMENT
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This research aims to examine (1) the role of international a...
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This research explores the impact of artificial intelligence (AI) on management accounting fu...
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This project work was carried out to determine the effect of biology practical activities on academic achieveme...
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This study was carried out to examine the effectiveness of accounting information as a tool fo...
Excerpt from the Study
Combinatorial optimization involves the mathematical study of arraignment, ordering, selection or...
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The main objective of this project was to determine the extent to which personal selling is un...
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The antibacterial effect of honey and lemon were investigated. Their use separately and in combination were compared with that o...
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The broad objective of this study is focused on enhancing financial accountability in private...
Abstract: THE TAXATION OF INTELLECTUAL PROPERTY TRANSFERS
This study investigates the taxation of intellectual property (IP) transfers in...