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  • 标题:Environmental Cost Accounting Information and Strategic Business Decision in Nigeria
  • 其他标题:Environmental Cost Accounting Information and Strategic Business Decision in Nigeria
  • 本地全文:下载
  • 作者:Mieseigha, Ebipanipre Gabriel ; Ihenyen, Confidence Joel
  • 期刊名称:Acta Universitatis Danubius. Oeconomica
  • 印刷版ISSN:2065-0175
  • 电子版ISSN:2067-340X
  • 出版年度:2014
  • 卷号:10
  • 期号:5
  • 语种:English
  • 出版社:Danubius University
  • 摘要: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 value-relevant. 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.
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