ABSTRACT
This research examines THE EFFECTS OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES, with objectives including the identification of recent regulatory shifts, their impacts on accounting practices, and the adaptive strategies employed by fund accountants. A survey design was selected for its effectiveness in capturing diverse perspectives from professionals across the industry. Taro Yamane's formula was used to derive a sample size of 350 respondents, ensuring robust and representative data. The study was conducted in Abuja, known for its regulatory activities and financial sector relevance. The survey instrument achieved a reliability coefficient score of 0.87, confirming its dependability. Findings indicate that regulatory changes have significantly influenced fund accounting practices, leading to increased compliance costs, the need for enhanced transparency, and shifts in reporting standards. To mitigate these impacts, the study recommends ongoing professional development for accountants, the adoption of advanced compliance software, and active engagement with regulatory bodies to anticipate and prepare for future changes.
Abstract
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