This area is the think tank of the Institute responsible for the coordination and conduct of research into Accountancy and related disciplines with a view to identifying emerging trends in these areas and facilitating the Institute’s contributions to expansion of frontiers of knowledge in the profession as well as providing advice to Government on matters of economic development. Research As part of our effort to expand the frontiers of knowledge in accounting and economic development, the Institute established a Research Fund to finance research by members and the general public in Accounting and related fields as well as subjects of economic development.