AN EXAMINATION OF PROFESSIONAL ACCOUNTANT’S PERCEPTION OF THE BUSINESS CASE FOR SUSTAINABILITY IN NIGERIA

Abstract

Business case for sustainability is seen as a compelling reason why accountants support sustainability practices. This is because they are trained to think about shareholders value maximization. The objective of the study is to examine the perception of professional in Nigeria on the existence of business case for sustainability. This was done through an exploratory qualitative research design in which data was collected through survey questionnaire. Analysis of the surveyed data provides evidence which shows that the professional accountant are of the view that there is no business case for sustainability within the Nigerian context. This has implication for corporate sustainability practices in Nigeria where accountant are expected to play active role. It is recommended that the accounting profession intervene to equip its members with sustainability knowledge.