Spirituality Accounting and Fair Value Financial Reporting

Timi; Uzakah; Lyndon; Etale

doi:10.56201/jafm.vol.12.no1.2026.pg266.283

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Spirituality Accounting and Fair Value Financial Reporting

Timi, Uzakah, Lyndon, M, ., Etale

Abstract

Accounting for spirituality and fair value reporting in Nigeria are being studied in this study. This study utilized a survey research design. Public officials from the South-South States of Nigeria make up the bulk of the study's population. Data gathering for the study was based on primary sources. We utilized descriptive statistics (univariate analysis) to examine the connection between Trustworthiness, Reliability, and Transparency. Results of Bivariate Analysis using Pearson. There is a substantial association between the examined variable and the trustworthiness, reliability, and transparency markers, as shown by the correlation coefficient. Spirituality accounting is strongly related to fair value reporting, according to the study. Appropriate financial information that could plausibly affect the comprehension of financial reports by their intended consumers should be made available by accountants, according to the recommendations. In order to provide employees with a well-rounded understanding, it is important to convey spiritual principles directly during the hiring process. When compiling financial reports, accountants should act in accordance with their moral compass. Organizations need to take spiritual values into consideration if they want to survive in the new economy. Providing employees with meaningful work and valuing their abilities are key components of spiritual accounting. Any company serious about its spiritual mission should encourage and support staff members to express their individuality and creativity. When compiling financial reports, accountants should do so with integrity. The accounting curriculums at the college level need to contain spirituality accounting so that the students who are going to become financial managers upon graduation are cognizant of their spirituality.

Keywords

fair valuereliabilityspirituality accountingtrustworthinesstransparency

References

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Spirituality Accounting and Fair Value Financial Reporting

Abstract

Keywords

References

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