Spirituality Accounting and Usefulness of Financial Reporting

Timi; Uzakah; Lyndon; Etale

doi:10.56201/jafm.vol.12.no1.2026.pg284.301

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Spirituality Accounting and Usefulness of Financial Reporting

Timi, Uzakah, Lyndon, M, ., Etale

Abstract

This research looked at financial reporting in Nigeria through the lens of spirituality accounting and how it relates to practicality. 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. The correlation between honesty, openness, and conscience was investigated using Descriptive Statistics (Univariate Analysis). Regarding the markers of honesty and conscience, the results demonstrate a high degree of confirmation. Bivariate analysis using the Pearson correlation coefficient likewise reveals a robust association between the studied variables. To sum up, there is a robust connection between the helpfulness of financial reporting and spirituality accounting. For financial reports to be understood by their target audiences, accountants should include all pertinent and helpful information. To provide a well-rounded understanding of spirituality to the workforce, it is important that these beliefs be communicated openly during the hiring process. When compiling financial reports, accountants should act in accordance with their moral compass.

Keywords

AccountingFinancial ReportingSpiritualityUsefulness

References

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Spirituality Accounting and Usefulness of Financial Reporting

Abstract

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