EFFECT OF ENVIRONMENTAL COST ACCOUNTING ON PERFORMANCE OF MANUFACTURING AND CONSTRUCTION FIRMS LISTED ON THE NAIROBI SECURITIES EXCHANGE, KENYA

Samoei Ben Kipngetich, Lewis Wakoli Wachilonga and Robert Silikhe Simiyu
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Samoei Ben Kipngetich: The Catholic University of Eastern Africa, Kenya.
Lewis Wakoli Wachilonga: Jomo Kenyatta University of Agriculture and Technology, Kenya.
Robert Silikhe Simiyu: Finance and Accounting, Masinde Muliro University of Science and Technology, Kenya.

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Abstract: This study sought to establish the relationship between environmental cost accounting and firm performance of manufacturing and construction firms listed on Nairobi Securities Exchange (NSE), Kenya for the period 2009 to 2013. The main objective of the study was to establish the effect of waste management costs on firm performance. This study was based on eco-centric theory propagated by Pepper [1] and Dobson [2] and used a survey research design. The target population consisted of 14 public companies and a census sampling technique was adopted. Data collection form was used to collect secondary data from financial reports of the companies. In order to find out the strength of relationship between variables, cross tabbing was employed. The results indicated existence of a positive relationship between the independent and dependent variables with level of significance p

Date: 2016-06-04
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Published in Journal of Global Economics, Management and Business Research, 2016, 7 (2), pp.135-143

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05364153

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