Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

Ebipanipre Gabriel Mieseigha () and Confidence Joel Ihenyen ()
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Ebipanipre Gabriel Mieseigha: Nnamdi Azikiwe University
Confidence Joel Ihenyen: Niger Delta University

Acta Universitatis Danubius. OEconomica, 2014, issue 10(4), 89-98

Abstract: This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

Keywords: environmental cost accounting; strategic business decision; pricing decision (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2014:i:4:p:89-98

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