Contents
ABSTRACT. 3
CHAPTER ONE. 5
INTRODUCTION.. 5
Background to the Study. 5
Statement of the Problem.. 7
1.3 Objectives of the Study. 9
1.4 Research Questions. 10
1.5 Research Hypothesis. 10
1.6 Significance of the Study. 11
1.7 Scope of the Study. 12
1.8 Limitations of the Study. 12
1.9 Organization of the Study. 13
REFERENCES. 14
CHAPTER TWO.. 15
REVIEW OF RELATED LITERATURE. 15
2.1 Introduction. 15
2.2 Theoretical Review.. 15
Institutional Theory. 16
Stakeholder Theory. 16
Resource-Based Theory. 17
Legitimacy Theory. 18
2.3 Conceptual Review.. 19
2.3.1 Overview.. 19
Importance of Sustainability Reporting. 20
Challenges in Sustainability Measurement. 20
Role of Accounting Information Systems. 21
Stakeholder Engagement. 21
Regulatory Environment. 22
Integrated Reporting. 22
Adoption of Sustainability Standards. 22
Performance Measurement Metrics. 23
Financial Implications of Sustainability. 23
2.4 Empirical Review.. 24
2.5 Summary of Chapters. 26
REFERENCES. 27
CHAPTER THREE.. 30
RESEARCH METHODOLOGY.. 30
3.1 Introduction.. 30
3.2 Research Design.. 30
3.3 Population of the Study.. 31
3.4 Sample Size Determination.. 32
3.5 Sampling Technique.. 34
3.6 Sources of Data Collection.. 35
3.7 Research Instrument. 36
3.8 Validity of the Research Instrument. 37
3.9 Reliability of the Research Instrument. 38
3.10 Method of Data Collection.. 39
3.11 Method of Data Analysis. 40
3.12 Ethical Considerations. 41
3.13 Summary of the Chapter. 42
CHAPTER FOUR.. 43
DATA ANALYSIS AND INTERPRETATION.. 43
4.1 Introduction.. 43
4.2 Demographic Characteristics of Respondents. 44
4.3 Analysis Based on Research Objectives. 50
4.4 Test of Hypothesis. 77
4.5 Discussion of Findings. 80
4.6 Summary of Findings. 86
CHAPTER FIVE.. 89
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS.. 89
5.1 Introduction.. 89
5.2 Summary of the Study.. 90
5.3 Summary of Findings. 93
5.4 Conclusions. 97
5.5 Recommendations. 100
5.6 Contributions to Knowledge.. 108
5.7 Limitations of the Study.. 110
5.8 Suggestions for Further Studies. 113
QUESTIONNAIRE.. 116
THE USE OF ACCOUNTING INFORMATION TO MEASURE AND MANAGE SUSTAINABILITY PERFORMANCE IN NIGERIA.. 116
(A CASE STUDY OF TIMEWISE TECHNOLOGY) 116
SECTION A: DEMOGRAPHIC CHARACTERISTICS.. 117
SECTION B: ADOPTION LEVEL AND PRACTICES OF SUSTAINABILITY ACCOUNTING 119
SECTION C: SUSTAINABILITY ACCOUNTING AND FINANCIAL PERFORMANCE.. 121
SECTION D: BENEFITS AND CHALLENGES OF IMPLEMENTING COMPREHENSIVE SUSTAINABILITY ACCOUNTING.. 124
SECTION E: ADDITIONAL COMMENTS.. 127
