DESIGN AND BASES OF ENVIRONMENTAL ACCOUNTING IN OIL & GAS AND MANUFACTURING SECTOR IN NIGERIA
ABSTRACT Conventional approaches of cost accounting have become inadequate because they have ignored important environmental costs and activities impacting consequences on the environment. Corporate neglect and avoidance of environmental costing have left gap of financial incompleteness and absence of fair view of financial information reporting to users of financial statements, environmental regulatory agencies and the general public. The research instruments utilized in the study were primary data survey and secondary ...
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