Department of Accounting and Finance

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Browsing Department of Accounting and Finance by Author "Abdullah Adio Babatunde"

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    Organization Dynamics and Environmental Management Accounting practices among Listed Manufacturing Companies in Nigeria
    (Ilorin Journal of Human Resource Management, 2023) Abdulrasaq Mustapha; Abdullah Adio Babatunde
    Environmental management accounting practices have increased in importance in the last two decades as a field of study and also the amount of literature has increase enormously. However, the focus of many researchers on environmental management accounting (EMA) practices has been on sustainability reporting and regulation. Hence, the purpose of the study. This study adopts a survey research design. This study purposely focuses on the listed manufacturing companies in Lagos State, Nigeria. The population of the study consists of all seventy six (68) quoted manufacturing firms listed on the Nigeria exchange group in Lagos state as at 31 st December, 2022 as an ideal research population. The data was analyzed with the aid of multiple regressions. The study reported a significant relationship positive relationship between competitive strategy and environmental management accounting practice (13—0.253, t-2.699, organization interdependence and environmental management accounting practice (ß=0.223, t=2.957<=0.05) and resource strength and environmental management accounting practice (13=0.709, Additionally, extant literature also revealed that there exist a significant positive relationship between organization dynamics and environmental management accounting practice. The study therefore recommends that competitive strategy, organizational interdependence and resource strength of the listed manufacturing firms should be motivational enough 10 encourage a sound environmental management accounting practice