10. Iredele, O.O & Akinlo, O.O. (2017). Comparative Analysis of Environmental Management Accounting Practices in Nigeria and South Africa
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The study examined the level of environmental management accounting (EMA) practices and the factors influencing such in Nigeria and South Africa. It utilised primary data on environmental management practices of 44 purposively selected listed firms (22 for each country) based on the impact of their activities on the environment. Data were analysed using descriptive statistics (mean score) and inferential statistics (Independent sample t-test and regression analysis). Findings from the result showed that EMA practices are higher in South Africa (Mean score = 3.4609) than in Nigeria (Mean score =2.9258), and the difference is statistically significant at p< 0.001 for two-tailed test. Further analysis revealed that the edge which South Africa has over Nigeria is due to the institutionalisation of EMA practices in the country which is an indicator of the influence of coercive, normative and mimetic pressures. However, these pressures are weak in Nigeria as the level of EMA practices amongst firms’ are based on individual organizational factors such as size, age, organisational cultures, level of technology amongst others. The study, therefore, recommended that environmental management accounting practices should be institutionalized through active participations of relevant stakeholders in Nigeria, and government should introduce green tax incentives as a reward for environmental performance by firms in both countries. This in turn will help improve and sustain EMA practices in Nigeria and South Africa respectively.
Environmental Management Accounting , Institutional , Organisational , Sustainable
Iredele, O.O & Akinlo, O.O. (2017). Comparative Analysis of Environmental Management Accounting Practices in Nigeria and South Africa. International Accounting & Finance Research Journal, Vol 6, No 1, pp 133-151