Effect of Sustainability Environmental Cost Accounting on Financial Performance of Nigerian C orporate O rganizations
Journal Title: International Journal of Scientific Research and Management - Year 2016, Vol 4, Issue 8
Abstract
This paper assesses the effect of sustainability accounting measure on the pe rformance of corporate organizations in Nigeria. Ex post facto research design and time series data were adopted. Data for study was collected from annual reports and accounts of the company in Nigeria. Formulated hypotheses were tested using Regression An alysis with aid of SPSS Version 20.0. Based on the analysis, the study found that environmental cost does not impact positively on revenue of corporate organizations in Nigeria , also that environmental cost impact positively on profit generation of corpora te organizations in Nigeria . Based on this the researcher recommends that Indigenous and multi - national firms should ensure that strict policies as regards environmental accounting are adhered to, in order to enable stable organizational performance.
Authors and Affiliations
Raymond A. Ezejiofor
Keywords
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