Effect Of Environmental Accounting On The Performance Of' Oil And Gas Companies In Nigeria

NNAJ1 BRIGHT MOUAU/12/22793 | 75 pages (16037 words) | Projects

ABSTRACT

The topic of this research is Effect of Environmental Accounting on the Performance of Oil and Gas Companies  in Nigeria. Oil spillage and gas flaring  have caused severe environmental damages. Loss of plants, animals and human lives and loss of revenue to bpth the oil producing companies and the Government. The main objective of the study is to examine the effect of environmental accounting on the performance  of oil and gas companies in Nigeria.  The method of data collection for the purpose of analysis is strictly   secondary data, survey method was used  Based on the calculated f -  ratios, we accept

Ho and reject H1  meaning that there is no significant relationship between environmental cost and earnings per share of oil and gas companies in Nigeria. the researcher came to a conclusion thatoil spillage and gas flaring cost does not significantly affect the earning per share of oiland  gas companies in Nigeria. Nigerian oil and gas companies should ensure proper management of environmental cost to enhance their earnings per share.


TABLE OF CONTENTS

Title page

Certification

Declaration

Dedication

Ack.nowledgements

List of table

Abstract

CHAPTER ONE: INTRODUCTION

1.1    Background to the study

1.2    Statement of the problem 2

1.3    Objectives of the study 4

1.4     Research question 5

1.5     Research hypotheses 5

1.6     Significance of the study 6

1.7      Scope of the study

1.8      Organization of the study 6

1.9      Definition of terms 7

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1      Theoretical framework

2.1.1    Environmental quality cost theory

2.1.2   The triple bottom  line theory                                                                                 10

2.rJ   The social contract  theory                                                                                      11

2.3      Significance    of environmental  management  accounting                           11

2.4    Market valuation  of environmental  capital expenditure                                       11

2A.l    Environmental   cost-primer   model                                                                             12

2.4.2  The cost benefit  model                                                                                            13

2.5    Regulations,  standards  and codes on environment  in Nigeria                             14

2.5.1   Policy assessment                                                                                                     15

2.5.2  Mandatory  disclosure  for corporate  organizations  in  Nigeria                            15

2.5.3   Environmental   standards  in Nigeria                                                                        16

2.6    Oil and gas production  in Nigeria                                                                           17

2.7 Frequency  of oil spillage  and gas flaring in Nigeria                                             17\\


CHAPTER  THREE: RESEARCH  lVIDETHODOLOGY

3.1    Research  design                                                                                                         19

3.2 Population  of the study 19

3.3 Sample size and sampling  procedure 20

3.4 Method  of data collection  and data sources 20

3.4.1 Data sources 21

3.4.2 Methods  of data collection 21

3.5 Validity  of the research  instrument 35

3.6 Reliability  test of the instrument 36

3.8 Model specification 22

3.9        Techniques  of data analysis                                                                            24


CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS

4.1       Data presentation                                                                                       25

4.2    Data analysis                                                                                              37

4.3      Test of hypotheses                                                                                     40

4.4      Discussion of findings                                                                              43


CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

5.1 Summary of findings 44

5.2 Conclusion 44

5.3 Recommendations 45

References

Appendixes


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APA

NNAJ1, M (2020). Effect Of Environmental Accounting On The Performance Of' Oil And Gas Companies In Nigeria. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-performance-of-oil-and-gas-companies-in-nigeria

MLA 8th

MOUAU/12/22793, NNAJ1. "Effect Of Environmental Accounting On The Performance Of' Oil And Gas Companies In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 29 May. 2020, https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-performance-of-oil-and-gas-companies-in-nigeria. Accessed 30 Oct. 2024.

MLA7

MOUAU/12/22793, NNAJ1. "Effect Of Environmental Accounting On The Performance Of' Oil And Gas Companies In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 29 May. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-performance-of-oil-and-gas-companies-in-nigeria >.

Chicago

MOUAU/12/22793, NNAJ1. "Effect Of Environmental Accounting On The Performance Of' Oil And Gas Companies In Nigeria" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-performance-of-oil-and-gas-companies-in-nigeria

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