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Other literature type . 2026
License: CC BY
Data sources: Datacite
ZENODO
Other literature type . 2026
License: CC BY
Data sources: Datacite
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SPIRITUALITY, ACCOUNTING AND TRANSPARENT FINANCIAL REPORTING IN DELTA AND EDO STATES IN NIGERIA

Authors: Timi Uzakah;

SPIRITUALITY, ACCOUNTING AND TRANSPARENT FINANCIAL REPORTING IN DELTA AND EDO STATES IN NIGERIA

Abstract

Based on a survey research approach, this study examines the relationship between spirituality accounting and transparent financial reporting in Delta and Edo States, Nigeria, in light of the collapse of numerous multinational giants as a result of audit problems. Honesty and conscience were used to represent spirituality accounting, while transparency was adopted as a proxy for transparent financial reporting. A questionnaire with a 96% response rate was used to gather primary data from a sample of 78 professional accountants who are members of ICAN or ANAN and who work in the finance and accounts departments of their respective state ministries, departments, and agencies. The sample of 78 accountants was determined from a population of 166 professional accountants using the Taro Yamane formula. Descriptive statistics and Pearson rank correlation were used to analyze the data. The results demonstrated a strong correlation between honesty, conscience, and transparency. The study concluded that spirituality accounting has a significant relationship with transparent financial reporting. To ensure a well-rounded understanding among employees, it was recommended that accountants disclose all pertinent information that could impact the intended audience’s comprehension of financial reports. Furthermore, it was recommended that spirituality accounting principles be clearly communicated during employee orientation

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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