尼日利亚东南部各州教育学院国际财务报告准则(IFRS)教育研究

O. Okorie
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引用次数: 0

摘要

该研究着眼于尼日利亚东南部教育学院的国际金融标准教育。本研究以三个研究问题和三个零假设为指导,评估的显著性水平为0.05。采用信度系数为0.79的四点结构问卷对该地区教育学院62名会计教育讲师进行了问卷调查。研究问题采用均值回答,假设采用z检验,显著性水平为0.05。研究发现,会计教育讲师并不都了解国际财务报告准则,有效的国际财务报告准则教育可以通过将国际财务报告准则纳入课程、充足的资金和修改相关法律等方式实现。建议NCCE将IFRS纳入会计课程,TetFund干预IFRS教育,并修改相关法律以适应IFRS。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Studies on International Financial Reporting Standards (IFRS) Education in Colleges of Education in Southeastern States of Nigeria
The study looked at international financial standards education in Nigerian colleges of education in the southeast. The study was directed by three research questions and three null hypotheses assessed at the 0.05 level of significance. A four-point structured questionnaire with a reliability co-efficient of 0.79 was administered to sixty-two (62) accounting education lecturers in the area's colleges of education.The study questions were answered using the mean, and the hypotheses were tested using the z-test at a significance level of 0.05. It was discovered that accounting education lecturers are not all that IFRS aware, and that effective IFRS education could be achieved, among other things, by including IFRS in the curriculum, adequate funding, and amending relevant laws.It was suggested that NCCE incorporate IFRS into the accounting curriculum, that TetFund intervene in IFRS education, and that relevant laws be amended to accommodate IFRS.
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