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: Exploring the impact of nanotechnology education in vocational training is pivotal to understanding how emerging technologies shape...
ABSTRACT
This study examined the deregulation of the downstream oil sector in Nigeria as a panacea to economic recovery...
Background of the study
The healthcare sector in rural areas has long been a significant concern global...
Abstact
The main focus of this study...
Background Of The Study
In the past decade, the World Wide Web has seen a significant increase of user-...
ABSTRACT
No studies have been conducted to determine Social Media Usage Pattern & Users Content among IDPs present in Jimeta-Yola, Ad...
Statement of Research Problem
The construction industry comprises of various professions such as civil engineering, building, architectur...
ABSTRACT
This study was carried out to examine the effect of mortality death rates on women age g...
ABSTRACT
The core objective of this research was to examine the influence of Social Media as an effecti...
Background of the study
In the realm of real estate management, the role of estate surveyors and valuer...