期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：6
页码：1-17
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study was undertaken to ascertain the view of Nigerian Professional Accountants towards legislating cryptocurrency in Nigeria. It also examined four of the ostensible benefits which at the same time constitute risks, from the legislation of cryptocurrency. Quantitative data were sourced from the respondents through the administration of a structured questionnaire. The population for the study comprised a stratified group of 1,300 Chartered Accountants among whom were Tax Practitioners, Financial Analysts, Statutory Auditors, Bankers, Accountants, Lawyers, Lecturers and other specialists in the field of Accounting. A sample of 250 Practitioners was conveniently selected for the study. Data were analysed using descriptive statistics. Results revealed that the Professional Accountants in Nigeria are willing to operate in the Cryptocurrency environment provided the Government would legislate its use. The study concluded that the legislation of Cryptocurrency or its modified form by the Federal Government of Nigeria is desirable for the protection of her economy as well as the interest of her citizens. However, government must take holistic view of the economy and scrutinize every relevant factor in the purview of the law to ensure the legislative decision is in the interest of the entire citizens..
