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Environmental Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Environmental Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria./
Author:	Adeyemi, Abayomi Ibikunle.
Description:	1 online resource (86 pages)
Notes:	Source: Masters Abstracts International, Volume: 83-12.
Contained By:	Masters Abstracts International83-12.
Subject:	Business administration. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=29213805click for full text (PQDT)
ISBN:	9798802707203

Environmental Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria.
Adeyemi, Abayomi Ibikunle.

Environmental Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria. - 1 online resource (86 pages)

Source: Masters Abstracts International, Volume: 83-12.

Thesis (M.S.)--Kwara State University (Nigeria), 2022.

Includes bibliographical references

The cases of Nigerian companies winding up due to poor performance (financial and non-financial) as well as competing with their counterparts globally have led to serious concerns among various stakeholders. This could be as a result of strategizing for reduction in environmental havoc caused by companies and low consideration of environmental management accounting into their short-term and long-term strategies. Hence, this study examined the effect of environmental management accounting on performance of listed industrial and domestic goods sector in Nigeria. The data collected through the copies of questionnaire administered to ninety-five (95) sample respondents was analyzed using ordinary least square regression and factor analysis. The result of the study revealed that environmental-based product pricing practice has a positive and significant effect on performance of listed industrial and domestic goods companies in Nigeria as supported by t-value of 2.227 with p-value of 0.029 at 5% significance level. The result also showed that environmental-based performance evaluation has a significant and positive effect on performance of industrial and domestic goods sectors listed companies in Nigeria as shown by t-value 3.776 and p-value of 0.004 at 5% level of significance. The study further revealed that most companies use target costing when incorporating environmental management accounting into their strategy. However, the study found that environmental-based capital budgeting practice has an insignificant and negative effect on performance of companies listed in the industrial and domestic goods sector in Nigeria as shown by t-value of -0.615 with 0.541 at 5% level of significance. Hence, this study concluded that environmental-based product pricing practice and environmental-based performance evaluation would lead to increase in the performance of listed industrial and domestic goods sector in Nigeria. The study recommended that companies should evaluate their environmental management performance on annual basis to know the level of implementation of environmental issues in order to avoid fines and penalties from the government as well as acceptance of the company's product by the consumers.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023

Mode of access: World Wide Web

ISBN: 9798802707203Subjects--Topical Terms:

3168311
Business administration.
Subjects--Index Terms:

Accounting practicesIndex Terms--Genre/Form:

542853
Electronic books.

Environmental Management Accounting Practices and Performance of Listed Manufacturing Companies in Nigeria.
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504 $a Includes bibliographical references
520 $a The cases of Nigerian companies winding up due to poor performance (financial and non-financial) as well as competing with their counterparts globally have led to serious concerns among various stakeholders. This could be as a result of strategizing for reduction in environmental havoc caused by companies and low consideration of environmental management accounting into their short-term and long-term strategies. Hence, this study examined the effect of environmental management accounting on performance of listed industrial and domestic goods sector in Nigeria. The data collected through the copies of questionnaire administered to ninety-five (95) sample respondents was analyzed using ordinary least square regression and factor analysis. The result of the study revealed that environmental-based product pricing practice has a positive and significant effect on performance of listed industrial and domestic goods companies in Nigeria as supported by t-value of 2.227 with p-value of 0.029 at 5% significance level. The result also showed that environmental-based performance evaluation has a significant and positive effect on performance of industrial and domestic goods sectors listed companies in Nigeria as shown by t-value 3.776 and p-value of 0.004 at 5% level of significance. The study further revealed that most companies use target costing when incorporating environmental management accounting into their strategy. However, the study found that environmental-based capital budgeting practice has an insignificant and negative effect on performance of companies listed in the industrial and domestic goods sector in Nigeria as shown by t-value of -0.615 with 0.541 at 5% level of significance. Hence, this study concluded that environmental-based product pricing practice and environmental-based performance evaluation would lead to increase in the performance of listed industrial and domestic goods sector in Nigeria. The study recommended that companies should evaluate their environmental management performance on annual basis to know the level of implementation of environmental issues in order to avoid fines and penalties from the government as well as acceptance of the company's product by the consumers.
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