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.
Abstract
The study examined the energy consumption and economic growth in Nigeria, using the time frame...
Background to the Study
Because the smartphone has taken the world by storm, there are now more smartph...
AN OVERVIEW
Nigerian postal service (NIPOST) is one of the parastatals under he ministry of communicati...
Abstract
The study examines the impact of social media on entrepreneurship development among users in Z...
ABSTRACT
This study was carried out to assess the effect of covid19 on tourism in Nigeria, using Obudu...
EXCERPT FROM THE STUDY
The underfunding of small-scale enterprises has led government to formulate measures aimed at ass...
ABSTRACT
The study examined teacher's communication competence and effective lesson delivery u...
ABSTRACT: The role of vocational education in supporting sustainable aquaculture practices is critical for promoting environmentally friendly...
ABSTRACT
The study software piracy in Nigeria aimed to examine the causes of software piracy in Nigeria, to determine th...
Abstract
This study is on an investigation into the relationship between teaching methods and academic performance of se...