GREEN ACCOUNTING, SUSTAINABILITY PRACTICES AND RESOURCE MANAGEMENT IN NIGERIA
Abstract
Sustainability initiatives in Nigeria have emerged in response to environmental challenges and the global call for sustainable development. The integration of green accounting into resource management practices is crucial for assessing the environmental impacts of corporate activities, identifying avenues for cost-effective innovations, and improving sustainability reporting. The objective of this investigation is to elucidate how green accounting and sustainability practices facilitate the enhancement of innovation concerning resource management from an accounting standpoint. This research employs an ex-post facto research design of 16 listed firms on the Nigerian exchange group for 11 years periods using the purposive sampling technique. The two formulated hypotheses were tested using the regression analysis. The result shows that green accounting (GA) exerts a positive influence on innovation in resource management (IRM) and that Green accounting effect on sustainability practices is of high statistical significance. The study concludes that green accounting practices have the potential to assist organizations in recognizing and managing environmental costs and benefits, thereby fostering innovation in resource management. It was recommended among others that firms should dedicate efforts towards continuous investment and the generation of innovative ideas in the realm of resource management practices.
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Published in AFRICAN JOURNAL OF ORGANIZATIONAL PERSPECTIVES AND ECONOMY
ISSN: 988-47877
This article appears in our peer-reviewed academic journal
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