ABSTRACT
This study explores THE IMPACT OF ETHICS AND PROFESSIONALISM IN FUND ACCOUNTING SERVICES, aiming to understand their influence on trust, transparency, and overall fund performance. A survey design was chosen to gather detailed insights from a broad range of professionals in the field. Taro Yamane's formula was used to derive a sample size of 350 respondents, ensuring the accuracy and reliability of the data. The case study is conducted in Abuja, where regulatory oversight and professional standards are highly emphasized. The survey instrument achieved a reliability coefficient score of 0.89, confirming its robustness. Findings indicate that high standards of ethics and professionalism in fund accounting significantly enhance trust and transparency, leading to improved fund performance. However, maintaining these standards poses challenges, including pressure from stakeholders and evolving regulatory requirements. The study recommends continuous ethics training, stringent adherence to professional standards, and the development of a robust regulatory framework to support ethical practices in fund accounting.
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