THE IMPACT OF CULTURAL FACTORS ON FUND ACCOUNTING PRACTICES
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ABSTRACT
This study investigates THE IMPACT OF CULTURAL FACTORS ON FUND ACCOUNTING PRACTICES, aiming to understand how cultural differences influence accounting methods, the challenges posed by these differences, and the strategies employed to manage them. A survey design is selected to collect detailed data from a diverse range of professionals, justified by its ability to provide comprehensive insights. Taro Yamane's formula was used to calculate a sample size of 330 respondents, ensuring reliability and representativeness. The research is conducted in Lagos, a culturally diverse financial hub. The survey instrument's reliability coefficient score was 0.85, indicating strong reliability. Findings reveal that cultural factors significantly influence fund accounting practices, affecting areas such as valuation methods, reporting standards, and stakeholder communication. Challenges include managing diverse cultural expectations and ensuring compliance with international accounting standards. The study recommends increased cultural awareness training for accountants, the adoption of flexible accounting frameworks that accommodate cultural differences, and enhanced communication strategies to effectively manage the impact of cultural factors on fund accounting practices.
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