ABSTRACT
The study evaluated the
accounting and auditing practices in non-profit organisations, a study of
selected religious organisations. Specifically, the study is to find out; if
non-use of qualified accountants and auditors influence accounting and auditing
practices in non-profit organisations with particular reference to churches.
This research was carried out in Aba with a sample size of 100 drawn from a
population of 135. Research data were obtained through Primary and secondary
sources. The data were analysed using the statistical Packages for Social
Science (SPSS) while chi-square were used to test the research hypotheses. From
the findings, it was found out that: non-use of qualified Accountants and
Auditors does not significantly influence the accounting and auditing practices
in non-profit organisations and that a regulatory framework of accounting and
auditing is significantly relevant in accounting and auditing practices in
non-profit organisations. It was also discovered that lack of accounting
knowledge is not significantly related to incomplete record systems of
accounting. The null hypotheses were all rejected, from the research, the
researcher suggest that the services of Qualified and competent Accountants and
Auditors be employed by non-profit organisations. It is also recommended that a
strong regulatory framework be set up for greater uniformity in the accounting
and auditing functions of non-profit organisations.
MMEME, P (2021). Evaluation Of Accounting And Auditing Practices In Non-Profit Oriented Organizations (A Study Of Selected Religious Organizations In Aba). Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-and-auditing-practices-in-non-profit-oriented-organizations-a-study-of-selected-religious-organizations-in-aba-7-2
P, MMEME. "Evaluation Of Accounting And Auditing Practices In Non-Profit Oriented Organizations (A Study Of Selected Religious Organizations In Aba)" Mouau.afribary.org. Mouau.afribary.org, 26 Jul. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-and-auditing-practices-in-non-profit-oriented-organizations-a-study-of-selected-religious-organizations-in-aba-7-2. Accessed 02 Nov. 2024.
P, MMEME. "Evaluation Of Accounting And Auditing Practices In Non-Profit Oriented Organizations (A Study Of Selected Religious Organizations In Aba)". Mouau.afribary.org, Mouau.afribary.org, 26 Jul. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-and-auditing-practices-in-non-profit-oriented-organizations-a-study-of-selected-religious-organizations-in-aba-7-2 >.
P, MMEME. "Evaluation Of Accounting And Auditing Practices In Non-Profit Oriented Organizations (A Study Of Selected Religious Organizations In Aba)" Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-accounting-and-auditing-practices-in-non-profit-oriented-organizations-a-study-of-selected-religious-organizations-in-aba-7-2