THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 5000
THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING
The objectives of this study are to: 1) Evaluate the role of sustainability accounting in enhancing transparency and accountability in public accounting, 2) Assess the impact of sustainability reporting on stakeholder decision-making, and 3) Identify the challenges and opportunities associated with implementing sustainability accounting practices. A survey research design is employed to collect quantitative data from public accountants and financial managers. Using Taro Yamane’s formula, the sample size is determined to be 340, ensuring a 95% confidence level and a 5% margin of error. Lagos is selected as the case study location due to its diverse economic activities and high concentration of public accounting firms. The reliability coefficient score for the survey is 0.88, indicating high reliability. Findings reveal that sustainability accounting significantly improves organizational transparency and accountability, positively influencing stakeholder decision-making. However, challenges such as lack of standardized reporting frameworks and limited expertise persist. The study recommends that public accounting firms invest in sustainability training and adopt international reporting standards to enhance the effectiveness of sustainability accounting practices.
