THE IMPACT OF INTERNATIONAL COMPANIES ON CONVERGENCE OF ACCOUNTING STANDARDS.
This research project's objective is to examine how multinational corporations affect the convergence of accounting standards. This is accomplished via the application of a transnational governance theory. The research article examines the convoluted paths taken by the concept of accounting standards convergence as it pertains to application decisions in both the public and commercial sectors of Nigeria. The research focuses on releasing the constraints on the expansion of the convergence decision-making process in Nigeria, sketching the systems of national and international actors pouring the process, analyzing the two-way interactive dynamics between actors that shaped the process, and examining the role of the state as the primary decision-maker in the public and private sectors. For a few significant people, the researcher used secondary information sources, such as literatures, publications, and other sources.