会计政策选择对会计实务的影响评估:来自尼日利亚会计师的证据

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-08-29 DOI:10.56201/jafm.v8.no7.2022.pg10.38

Lateef Olayiwola Raheed, A. O. Bello, Ezekiel Aremu Adewole

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引用次数: 0

摘要

本研究的基本目的是调查会计政策选择在尼日利亚会计实践的评估。本研究采用调查研究设计，人口为尼日利亚会计及相关从业人员的总数，被归类为无限人口。然而，使用多阶段非有限总体方法选择了672个样本。使用结构化问卷作为主要数据来源，并使用Google表单收集数据。问卷中的词语是经过精心挑选的，以解决研究的主要目标。问卷分为两部分，A和B。A部分包含受访者的传记信息，而B部分包含关于研究目标或假设的评论。回答选项是一个5李克特量表系统，其中强烈同意，同意，未决定，不同意和强烈不同意得分从5到1。对于描述性统计，使用基本频率表，而方差分析(ANOVA)和普通最小二乘(OLS)用于从开发的假设中得出结论。Cronbach’s Alpha也被用来确定与研究项目一起使用的量表的内部一致性。结果表明，R值为76.0%，表明该模型具有很强的正性。研究结果表明，会计政策选择的三个方面对尼日利亚企业的会计实践具有共同的显著影响(F= 76.001, p值=0.000)，从而建立了模型的整体适应度。研究得出结论，会计政策选择的三个维度(收入确认、折旧和库存估值政策)都对尼日利亚企业的会计实践产生重大影响。因此，本研究建议尼日利亚公司、公司或其他机构应确保采用适当的收入确认政策

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Assessment of Accounting Policy Choices on Accounting Practices: Evidences from Accountants in Nigeria

The fundamental aim of this study was to investigate the assessment of accounting policy choices on accounting practices in Nigeria. The survey research design was used for this study, and the population was the total number of accounting and related practitioners in Nigeria, which was categorized as an infinite population. However, samples of 672 were chosen using a multistage non-finite population method. The structured questionnaire was used as the primary source of data, and data was collected using a Google form. The words in the questionnaire were carefully chosen to address the study's primary objectives. The questionnaire was divided into two sections, A and B. Section A contained biographical information on the respondents, whereas Section B contained remarks about the study's objectives or hypotheses. The response options were a 5 likert scale system with Strongly Agreed, Agreed, Undecided, Disagreed, and Strongly Disagreed scored from 5 to 1. For descriptive statistics, a basic frequency table was utilized, whilst analysis of variance (ANOVA) and ordinary least squares (OLS) were used to draw conclusions from the hypotheses developed. Cronbach's Alpha was also employed to determine the internal consistency of the scale used along with the research items. The result showed R of 76.0% which indicates a very positive and strong model. The overall fitness of the model is established based on the outcomes of the study which showed that the three aspects of accounting policy choices have a joint significant influence on Nigerian enterprises' accounting practices (F= 76.001, p-value =0.000). The study concluded that the three dimensions (revenue recognition, depreciation and inventory valuation policies) of accounting policy choices all have significant influence on accounting practices of Nigerian firms. Therefore, this study recommended that Nigerian firms, corporate or otherwise should ensure that appropriate income recognition policy be se

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).