THE IMPACT OF ECONOMIC FACTORS ON FUND ACCOUNTING STANDARDS
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- NGN 3000
Abstract: THE IMPACT OF ECONOMIC FACTORS ON FUND ACCOUNTING STANDARDS
The objectives of this study are to: (1) explore the effect of economic fluctuations on fund accounting standards, (2) identify key economic indicators influencing accounting practices, and (3) assess the resilience of accounting standards to economic changes. A survey design was used to collect data from 360 fund accountants in Kano, with the sample size determined using Taro Yamane’s formula. Kano was chosen for its diverse economic activities. The survey instrument had a reliability coefficient score of 0.84. Findings indicate that economic factors such as inflation, interest rates, and market volatility significantly impact fund accounting standards. The study recommends periodic reviews of accounting standards to incorporate economic changes and ensure the accuracy and relevance of financial reporting.
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