Egbunike, Francis Chinedu and Emudainohwo, Ochuko Benedict and Gunardi, Ardi and Kurniasari, Florentina and Prihanto, Johny Natu (2018) Sustainability Accounting Practices and Disclosure by Multinational Corporations in Nigeria. Journal of Applied Economic Sciences (JAES). pp. 751-759. ISSN 2393 - 5162
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Abstract
The objective of this study is to ascertain the level of sustainability accounting practice, and its relationship with sustainability disclosure by Multinational Corporations (MNCs) in Nigeria. Multinational firms represent a large and significant portion of the Nigerian economy and have contributed to her economic development. Therefore, studies addressing this sector are of prime importance to the economy and have been few over the years. The study employed the survey research design. Primary data was generated by administering a structured questionnaire and conducting interview sessions with key personnel. The formulated hypotheses were tested using One-Sample Chi -Square Test and Pearson Correlation coefficient. The study finds that there is a high level of social, environmental and economic accounting practice among Multinational Corporations in Nigeria; and also, a positive relationship between social accounting practice and social disclosure of Multinational Corporations in Nigeria; environmental accounting practice and environmental disclosure of Multinational Corporations in Nigeria; and, economic accounting practice and economic disclosure of Multinational Corporations in Nigeria. Based on this study, the study recommends that companies should make use of advanced systems for tracking social and environmental costs of their operations. Companies are also encouraged to adopt the use of sustainability reports. The study contributes to the accounting literature on sustainability, with a focus on the accounting and disclosure practice of MNCs in developing countries. It has shown how sustainability accounting can influence the level of triple bottom line disclosure in multinationals.
| Item Type: | Article |
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| Keywords: | Sustainability; sustainability accounting; practices; disclosure; multinational corporations. |
| Subjects: | 300 Social Sciences > 330 Economics 300 Social Sciences > 330 Economics > 338 Production (Agriculture, Business Enterprise, Extraction of Minerals, General Production) 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting |
| Divisions: | Faculty of Business > Master of Technology Management |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 02 Oct 2021 06:07 |
| Last Modified: | 11 Aug 2022 07:41 |
| URI: | https://kc.umn.ac.id/id/eprint/18462 |
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