Impact of Environmental Management Accounting Practices and Report on Organisation Performance

Olaoye, F.O., Adekanmbi, J.A.


This study examines the impact of environmental management accounting practices and report on organization performance. Specifically, the study investigates the present accounting practices for managing the significant environmental costs in the south-west Nigerian universities and to establish elements that can improve EMA sustainability within south-west Nigerian universities. The study made use of descriptive design survey type through structured questionnaire and the study employed stratified random and purposive sampling as sampling techniques. The findings of the study revealed that there is low present practice of environmental management accounting in South West Nigerian universities. The study also revealed that factors such as Low priority of accounting for environmental costs, resistance to change, Lack of institutional pressure, Lack of environmental responsibility & accountability and so on are strong factors that account for slow pace of EMA adoption in South West Nigerian universities. Therefore, it is concluded that the role of management accounting in improving environmental performance has not yet been recognised and this has impeded the EMA adoption in South West Nigerian universities. Based on these findings, it is a good time for organisations especially universities to integrate the two information systems both monetary and physical EMA for innovation. Moreover, the University should put in place procedures to assess environmental performance of key managers, or report environmental information for efficiency as well as University Authorities should adopt strategic planning and make available better incentives to manage environmental costs.

Keywords: Environmental Management, Accounting practices and University system

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