Determining the Business Case for Environmental Management Accounting (EMA) Practices among Listed Firms in Nigeria: The Stewardship Approach

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dc.contributor.authorIredele, O.O.
dc.contributor.authorOgunleye, O.J.
dc.contributor.authorOkpala, O.P
dc.date.accessioned2022-02-02T14:07:37Z
dc.date.available2022-02-02T14:07:37Z
dc.date.issued2017
dc.descriptionScholarly articlesen_US
dc.description.abstractThis study investigated the business case for environmental management accounting (EMA) practices in financial terms among listed firms in Nigeria in line with stewardship theory. The population of the study comprised of all 170 non-financial listed firms in Nigeria as at 31st December, 2015 but a sample of 22 firms that were purposively selected based on the impacts of their activities on the environment. Primary data on EMA practices were obtained through the aid of a structured questionnaire as well as secondary data on financial variables such as Return on Equity (ROE), size, leverage and growth through content analysis of annual reports. Descriptive statistics such as mean score, frequencies, and inferential statistics (regression analysis) were used to analyse the data. Findings showed that the level of EMA practice in Nigeria is low and has no significant effect on the financial performance of sampled firms. This implies that there is no business case for EMA practice in Nigeria at the moment. The study therefore recommends that relevant stakeholders enforce environmental regulations so as to promote widespread adoption of EMA practices such that, the possible numerous benefits there from can be enjoyed by listed firms in Nigeriaen_US
dc.identifier.citationIredele, O.O, Ogunleye, O.J & Okpala, O.P. (2017). Determining the Business Case for Environmental Management Accounting (EMA) Practices among Listed Firms in Nigeria: The Stewardship Approach. EuroEconomica Journal of Danubius, Vol 36 (2), pp 195-210. (University of Galati, Romania).en_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/10904
dc.language.isoenen_US
dc.publisherUniversity of Galati, Romaniaen_US
dc.subjectEnvironmental Management Accountingen_US
dc.subjectStewardshipen_US
dc.subjectBusiness Caseen_US
dc.subjectNigeriaen_US
dc.subjectResearch Subject Categories::SOCIAL SCIENCESen_US
dc.titleDetermining the Business Case for Environmental Management Accounting (EMA) Practices among Listed Firms in Nigeria: The Stewardship Approachen_US
dc.typeArticleen_US
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