THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING:
- Project Research
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- Recommended for : Student Researchers
- NGN 3000
THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING: This research investigates (i) the influence of environmental regulations on governmental accounting practices, (ii) the impact of environmental sustainability initiatives on financial reporting, and (iii) the role of governmental accountants in promoting environmental accountability. The survey design is employed to gather data from accountants and financial officers across various governmental agencies, providing a broad perspective on environmental impacts. A sample size of 350 respondents, derived using Taro Yamane's formula, ensures adequate representation. The case study is conducted in Abuja, chosen for its central role in national policymaking. The survey instrument's reliability coefficient score is 0.82. Findings indicate that stringent environmental regulations significantly affect accounting practices, necessitating adjustments in financial reporting standards. Recommendations emphasize the need for specialized training in environmental accounting and the integration of sustainability metrics into governmental financial reports.
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