Micah Ezekiel Elton Mike (PhD), Okonkwo Okechukwu (PhD), Ibrahim Hassan Jimba (PhD)


The application of green accounting in Nigeria is suboptimal, hence, this study carried out a thorough review on the conceptual and methodological approach used in assessing the application of green accounting in Nigeria in comparison with other emerging countries such as India, Bangladesh and Indonesia. This study is qualitative and exploratory research design was adopted. The aim of this study was to carryout conceptual review of previous studies on green accounting in Nigeria and other emerging economies, examine the legal framework of green accounting in Nigeria and finally, conduct methodological review of the application of green accounting in Nigeria. Findings from the literature reviewed showed that studies conducted specifically on green accounting in Nigeria are scanty and it is at infant stage. This study also discovered that there is no generally accepted method of measurement and reporting of environmental cost in Nigeria. This study recommend scale up of research on green accounting in Nigeria and that Financial Reporting Council of Nigeria saddled with the responsibility of development of accounting standards should develop methods of measurement and reporting of green accounting and enforce compliance.


Green Accounting, Sustainability Reporting, Environmental Information, Environmental cost.

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