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 main aim of the research is to determine if the difference in belief is the major cause of church division...
Abstract:
This research explores the impact of strategic cost management in global business environment...
This study examines the influence of competitive strategies on business performance. Objectives include: (1) evaluating the effectiveness of differ...
ABSTRACT
Effective contract planning in construction projects is not only crucial to attainment of project objective...
ABSTRACT
The intrinsic suitability of some lateritic soils as materials for construction of layers for flexible pavements is evaluated he...
ABSTRACT
A review of related literature to my study and researcher’s personal observation hel...
ABSTRACT
Corporate governance is regarded as the key foundation for effective organizational performance and for organizations to be more...
BACKGROUND INFORMATION
According to Clamberland (1994), he...
Background of Study
Traditional institution‖ and their role in conflict resolution&nbs...
ABSTRACT
This project work was carried out to determine the effect of biology practical activities on academic achieveme...