Outline

  • Abstract
  • Keywords
  • References

رئوس مطالب

  • چکیده
  • کلیدواژه ها
  • 1. مقدمه
  • 2. نیجریه : پروفایل مختصر
  • 3. توسعه حسابداری در نیجریه
  • 4. چارچوب نظارتی حسابداری در نیجریه
  • 4.1 قانون شرکت ها و موضوعات مشترک ( CAMA 1990 )
  • 4.2 قانون بانک ها و دیگر موسسات مالی ( BOFIA ,1991 )
  • 4.3 قانون بیمه سال 2003
  • 4.4 آژانس های نظارتی بازار سرمایه
  • 4.5 حرفه حسابداری
  • 4.6 نقش کمیسیون امورات صنفی (CAC ) همانند الزامات CAMA در سال 1990
  • 5. فاکتور های زیست محیطی تاثیر گذار بر توسعه حسابداری در نیجریه
  • 5.1 تاثیر سیاسی
  • 5.2 تاثیر اقتصادی
  • 5.3 مالیات بندی
  • 5.4 بازار سرمایه نیجریه ای
  • 5.5 سیاست خصوصی سازی نیجریه
  • 6. تضمین تبعیت از مقررات حسابداری
  • 7. نتیجه گیری

Abstract

This paper looked at development of accounting practice in Nigeria and analyzes how the country’s economic, taxation, and other factors affect the development of financial accounting regulations in Nigeria. The study observed that political issues, privatization and capital market growth brought about several reforms that have improved financial reporting and disclosure requirements in Nigeria. The study suggests the strengthening the capacity of accounting regulatory bodies for monitoring and enforcing accounting standards, and building the capacity of accounting professional bodies to build the confidence of stakeholders in the accounting function and to inspire potential investors.

Keywords: - - -

Conclusions

This paper fundamentally examined the origins and development of accounting in Nigeria, particularly examining how environmental factors have influenced the development of financial accounting regulation in Nigeria. The study has established that accounting has been practiced as early as the pre-independence era and that Nigeria’s accounting system was based on British accounting policies. It further observed that accounting and reporting practices in Nigeria are directly influenced by regulatory and institutional framework and also indirectly affected by political factors especially during democratic dispensations. It was also found that privatization has greatly influenced Nigeria’s accounting regulations by prompting the government to enact new disclosure regulations. Despite a number of positive measures taken by the government and regulatory bodies to improve accounting and the compliance regime, some Nigerian institutions are still weak in monitoring and enforcing compliance. Thus, this study recommends the strengthening of the capacity of accounting regulatory bodies for issuing, monitoring and enforcing accounting standards. Building the capacity of professional accounting bodies to function as modern professional organizations and to comply with IFAC statement by putting in place arrangements for high-quality practice review of practicing auditors is also recommended.

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