PERCEPTION OF A ROLE IN SUSTAINABILITY REPORTING: THE CASE OF PROFESSIONAL ACCOUNTANTS IN NIGERIA

Okwuosa I.
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Okwuosa I.: Caleb University, Imota, Lagos, Postal: Department of Accounting & Finance,,, http://www.icanig.org

International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), 2020, vol. 09, issue 1, 1-17

Abstract: The disposition of accountants in developing countries towards playing a role in sustainability reporting is insufficiently understood in the literature, especially within the context of evolving practice. Employing an exploratory qualitative research design in which data was collected through survey questionnaire, the study explores the Nigerian professional accountants' disposition towards playing a role in sustainability reporting. Analysis of the survey questionnaire shows that the professional accountants in Nigeria are favourably disposed and have a positive attitude towards playing active role in sustainability reporting and support the introduction of an accounting standard that mandates sustainability reporting. This support however is not predicated upon sustainability reporting providing stakeholders with information to hold the corporations accountable for the social and environmental impact of their operation. Interpreted within the context of practice theory the study exposes struggles at margin of emergent new practice moving from financial reporting to sustainability reporting. The accountants are favourably disposed to everything that supports playing a role in sustainability reporting even where they do not appear to possess the requisite skills to do so. The study recommends that the Institute of Chartered Accountants of Nigeria (ICAN) should provide the necessary enabling environment that will enable professional accountants in Nigeria to play an active role in sustainability reporting.

Date: 2020
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