Appraisal of Mega-Accounting and Reporting on Manufacturing Companies in Nigeria

Azubike Onuora Oraka and T. O. Okegbe

International Journal of Empirical Finance, 2015, vol. 4, issue 5, 270-277

Abstract: The paper assess the Appraisal of Mega-Accounting and Reporting on manufacturing companies in Nigeria. Data were collected from both primary and secondary sources. The questionnaires were distributed to environmental officials and the residence that has embarked on environmental issues and data were analyzed with five point likert’s scale and tested with ANOVA statistical tool. It found out that lack of awareness on environmental issues contribute to the poor response to environmental matters by both the organizations and the communities at large. Policies have been made including fines or penalties to ensure compliance of manufacturing sector in preserving the environment as they are embarking on their operation. The paper recommends that the financial Reporting Counsel of Nigeria (FRCN) and the institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountant of Nigeria (ANAN) should accommodate the growing awareness in environmental cost management and formulated disclosure requirements.

Keywords: Mega-Accounting; environmental reporting; disclosure requirement (search for similar items in EconPapers)
Date: 2015
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