Effect Of Green Accounting On Organizational Performance In Nigeria, (A Study Of Manufacturing Firms In Nigeria)
ABSTRACT
The study focused on the effect of green accounting on organizational performance in
Nigeria. The objective of the study is: to determine the relationship between
environmental accounting on the performance of manufacturing, firms in Nigeria. To
achieve the objective of this study ex post facto research design was adopted and a cross
sectional data was collected. The researcher adopted secondary data in getting the
required information. The researcher made use of financial statement extracted from the
annual report of the Nigerian Breweries for the period of lOyears. In testing the
hypothesis, multiple regression analysis was used. The findings revealed that there is no
significant relationship between environmental cost, social cost and Return on Capital
Employed. The findings also revealed that there is no significant relationship between
environmental cost, social cost and Earnings per share. Equally the findings also show
that there is no significant relationship between environmental cost, social cost and Net
Profit Margin. And finally the findings revealed that there is no significant relationship
between environmental cost, social cost and Return on Total Asset. The researcher
recommends that Government should make Environmental Reporting in annual reports
compulsory since most organization hardly report their environmental activities in their
report.
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ONYEJHJWA, J (2021). Effect Of Green Accounting On Organizational Performance In Nigeria, (A Study Of Manufacturing Firms In Nigeria). Repository.mouau.edu.ng: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-organizational-performance-in-nigeria-a-study-of-manufacturing-firms-in-nigeria-7-2
JOSEPH, ONYEJHJWA. "Effect Of Green Accounting On Organizational Performance In Nigeria, (A Study Of Manufacturing Firms In Nigeria)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 10 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-organizational-performance-in-nigeria-a-study-of-manufacturing-firms-in-nigeria-7-2. Accessed 25 Nov. 2024.
JOSEPH, ONYEJHJWA. "Effect Of Green Accounting On Organizational Performance In Nigeria, (A Study Of Manufacturing Firms In Nigeria)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 10 Jun. 2021. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-organizational-performance-in-nigeria-a-study-of-manufacturing-firms-in-nigeria-7-2 >.
JOSEPH, ONYEJHJWA. "Effect Of Green Accounting On Organizational Performance In Nigeria, (A Study Of Manufacturing Firms In Nigeria)" Repository.mouau.edu.ng (2021). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-organizational-performance-in-nigeria-a-study-of-manufacturing-firms-in-nigeria-7-2