THE IMPACT OF FINANCIAL REPORTING STANDARDS ON DONOR TRUST IN GIRL-CHILD EDUCATION INITIATIVES IN NIGERIA

Abstract

This study explores the relationship between financial reporting standards and donor confidence in girl-child education programmes in Nigeria. As donor funding remains a critical driver of educational initiatives targeting vulnerable populations, the integrity and transparency of financial reporting play a pivotal role in sustaining donor trust and engagement. The research investigates how adherence to recognized financial reporting frameworks—such as International Public Sector Accounting Standards (IPSAS) and Generally Accepted Accounting Principles (GAAP)—influences donor perceptions, funding decisions, and long-term commitment to girl-child education projects. Using a mixed-methods approach, the study analyzes financial reports from selected non-governmental organizations and donor-funded programmes, alongside interviews with key stakeholders including donors, programme managers, and financial officers. Findings reveal that consistent, transparent, and standardized financial reporting significantly enhances donor confidence, leading to increased funding, stronger partnerships, and improved programme outcomes. Conversely, poor financial disclosure and lack of accountability contribute to donor skepticism and reduced financial support. The study also highlights the need for capacity building in financial management among education-focused organizations, as well as the importance of regulatory oversight to enforce compliance with reporting standards. Recommendations include the adoption of unified reporting templates, regular financial audits, and donor engagement strategies that emphasize transparency and impact measurement. Ultimately, the research underscores that robust financial reporting is not merely a technical requirement but a strategic tool for building trust, securing resources, and advancing the mission of girl-child education in Nigeria.