THE ROLE OF FINANCIAL ACCOUNTING IN CORPORATE GOVERNANCE
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- NGN 3000
ABSTRACT
THE ROLE OF FINANCIAL ACCOUNTING IN CORPORATE GOVERNANCE is examined in this study, with objectives to understand the responsibilities of accountants, identify the challenges they face, and evaluate the impact on governance practices. A survey design was selected to gather data from a wide range of professionals, providing a comprehensive view of the topic. Using Taro Yamane's formula, a sample size of 320 respondents was determined, ensuring accuracy and reliability. The research focuses on Abuja, where regulatory activities and corporate governance practices are highly emphasized. The reliability coefficient score of the survey instrument was 0.89, indicating high reliability. Findings indicate that financial accounting plays a crucial role in ensuring transparency, accountability, and effective governance. However, challenges such as regulatory compliance, evolving governance standards, and stakeholder pressures persist. The study recommends continuous professional development, the adoption of advanced accounting tools, and active engagement with regulatory bodies to enhance the role of financial accounting in corporate governance.
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