Sustainability Accounting Information and Role of Accountants in Nigerian Listed firms.

  • Adeoye Afolabi Department of Accounting and Finance, Kwara State University, Malete, Nigeria
  • Olatunde Julius Otusanya Department of Accounting, Faculty of Management Sciences, University of Lagos, Nigeria
Keywords: Sustainability, Accounting information, Accountants, Manager, Nigeria


In the last couple of decade firms have recognized the task accountants play in sustainability accounting information in promoting transparency and accountability. This study examines the role of accountants in ensuring sustainability accounting information process among selected firms in Nigeria. The data obtained were analyzed using both descriptive and inferential statistics. The findings of the study revealed that accountants are less involved in sustainability information in comparison to other professionals. Although they retain information, the results indicate that they are mere interpreters of information and act as an intermediary between sustainability managers and top management. It is recommended that increasing the involvement of accountants in sustainability accounting information process would enhance the effectiveness and viability of such report for corporate sustainability assessment. Companies should further strengthen the accounting process through training, adoption of policies that support proper platform for effective and sound sustainability accounting information process.


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How to Cite
Afolabi, A., & Otusanya, O. J. (2023). Sustainability Accounting Information and Role of Accountants in Nigerian Listed firms. Global Journal of Accounting, 8(1), 87-99. Retrieved from