ACCOUNTING FOR ENVIRONMENTAL SUSTAINABILITY INITIATIVES IN GOVERNMENTS
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- Recommended for : Student Researchers
- NGN 3000
ACCOUNTING FOR ENVIRONMENTAL SUSTAINABILITY INITIATIVES IN GOVERNMENTS: This research aims to (i) analyze how governmental accounting practices incorporate environmental sustainability initiatives, (ii) identify challenges faced in integrating sustainability into financial reports, and (iii) propose solutions to enhance the accuracy and comprehensiveness of sustainability accounting. A survey design is selected for its capacity to gather comprehensive data from a broad sample of governmental accountants and financial managers. With a sample size of 320 respondents, derived using Taro Yamane's formula, the study ensures robust representation. The case study focuses on Abuja, selected for its central role in national environmental policies. The reliability coefficient score of the survey instrument is 0.85. Findings indicate significant challenges in incorporating sustainability metrics into financial reports, including a lack of standardized accounting practices. Recommendations emphasize the need for developing standardized guidelines for sustainability accounting and providing specialized training for accountants in this area.
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