THE EFFECT OF POLITICAL FACTORS ON FUND ACCOUNTING PRACTICES
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Abstract: THE EFFECT OF POLITICAL FACTORS ON FUND ACCOUNTING PRACTICES
This study aims to: (1) explore the influence of political factors on fund accounting practices, (2) identify key political risks affecting fund management, and (3) assess the adaptability of accounting standards to political changes. A survey design was used to collect data from 360 fund accountants in Sokoto, with the sample size determined using Taro Yamane’s formula. Sokoto was chosen for its unique political climate. The survey instrument had a reliability coefficient score of 0.83. Findings indicate that political instability and regulatory changes significantly impact fund accounting practices. The study recommends the development of adaptive accounting frameworks and risk management strategies to mitigate the effects of political factors on fund accounting.
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