ABSTRACT
FUND ACCOUNTING FOR ENERGY AND NATURAL RESOURCES is examined in this study, with objectives including understanding current practices, identifying challenges, and evaluating the future potential of these sectors in fund accounting. A survey design is employed to gather data from professionals in the field, justified by its ability to capture a wide range of perspectives. Using Taro Yamane's formula, a sample size of 340 respondents was determined, ensuring statistical significance and reliability. The research focuses on Port Harcourt, a major center for energy and natural resource activities. The survey instrument's reliability coefficient score was 0.86, indicating high reliability. Findings reveal that while fund accounting for energy and natural resources offers significant opportunities for diversification and risk management, challenges such as regulatory compliance, environmental considerations, and valuation complexities persist. The study recommends the development of standardized accounting guidelines for these sectors, enhanced training for accountants, and improved collaboration between fund managers and regulatory bodies to address these challenges and fully leverage the potential of fund accounting for energy and natural resources.
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The study analysed Small-scale honeybee production in OHAOZARA, EBONYI State, Nigeria: costs and return...
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