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首页> 外文期刊>Journal of Economics and Sustainable Development >The Emergence of Accounting Theory from Practice Towards General Accounting Theory in a Corporate Organizations in Nigeria
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The Emergence of Accounting Theory from Practice Towards General Accounting Theory in a Corporate Organizations in Nigeria

机译：尼日利亚公司组织中会计理论从实践到通用会计理论的出现

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This study focused on the emergence of accounting theory from practice towards general accounting theory in corporate organization in Nigeria. It was carried out, using Guinness Nigeria PLC. The study is based on primary and secondary sources of data. Data were gotten from the audited financial statement of organization for a period of four years (2014-2017) through simple random sampling technique. Regression analysis is used to test the hypothesis for this study at 5 per cent level of significance. Findings revealed that there is a significant relationship between accounting theory and accounting practice in corporate organization. It is recommended that organization should be consistent with type of accounting theory adopted in preparation of their various accounting records, since there is proportional relationship between accounting theory and financial reporting.
机译：这项研究的重点是尼日利亚公司组织中会计理论从实践到通用会计理论的出现。它是使用Guinness Nigeria PLC进行的。该研究基于主要和次要数据源。通过简单的随机抽样技术从为期四年（2014-2017年）的已审计组织财务报表中获取数据。回归分析用于检验本研究假设的显着性水平为5％。调查结果显示，会计理论与公司组织中的会计实践之间存在显着的关系。建议组织应与准备各种会计记录时采用的会计理论类型保持一致，因为会计理论与财务报告之间存在比例关系。

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