Effect of Sustainability Cost Accounting on Financial Performance of Telecommunication Firms in Nigeria

Francis N. Udeh, Raymond A. Ezejio


This study is to determine the effect of sustainability cost accounting on financial performance of Nigerian telecommunication firms. Ex post fact research design and time series data were adopted. Formulated hypotheses were tested using regression analysis with the aid of SPSS Version 20.0. Based on this, the study found that Sustainability cost accounting has significantly affected return on assets of Nigerian telecommunication firms. Another finding is that sustainability cost accounting has significantly affected return on equity of Nigerian telecommunication firms. Based on the findings, the researchers recommended among others that it is necessary that environmental evaluation is carried out periodically (say every two years) by technical staff charged (and with skills) with environmental management. The skills can also be conveyed skillfully to stakeholders to constantly get involved in the environmental evaluation of the companies activities.




sustainability reporting, financial performance and Nigerian telecommunications

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