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DESIGN AND BASES OF ENVIRONMENTAL ACCOUNTING IN OIL & GAS AND MANUFACTURING SECTORS IN NIGERIA BY ENAHORO, JOHN AKHAIYEA MATRICULATION No. CUGP 040065 BEING THESIS SUBMITTED TO THE DEPARTMENT OF ACCOUNTING COLLEGE OF BUSINESS AND SOCIAL SCIENCES COVENANT UNIVERSITY OTA, NIGERIA. IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF DOCTOR OF PHILOSOPHY (PhD) DEGREE IN ACCOUNTING 2009 ii
DECLARATION I declare that this Thesis is based on the study undertaken by me in the Department of Accounting, College of Business and Social Sciences, <strong>Covenant</strong> <strong>University</strong> under the Supervision of Dr. Taiwo O. Asaolu and Dr. Enyi P. Enyi. This work has not been previously submitted for the award of a degree elsewhere. All ideas and views are products of my research. Where the views of others have been expressed, they have been duly acknowledged. John Akhaiyea Enahoro July 3, 2009 iii
Page 1: DESIGN AND BASES OF ENVIRONMENTAL A
Page 5 and 6: DEDICATION This work is dedicated t
Page 7 and 8: (Technical) Akoka, Lagos for his in
Page 9 and 10: ABSTRACT Conventional approaches of
Page 11 and 12: 2.1.4 Risk Society Theory 19 2.2 En
Page 13 and 14: 4.8 Tests of Hypotheses 1 and 2 119
Page 15 and 16: 1.1 Background to the Study CHAPTER
Page 17 and 18: accounting for impact on externalit
Page 19 and 20: led in championing policies to addr
Page 21 and 22: e environmental considerations in c
Page 23 and 24: 4. H0 Environmental accounting disc
Page 25 and 26: information in corporate reporting
Page 27 and 28: indirect costs to a product or prod
Page 29 and 30: CHAPTER TWO LITERATURE REVIEW AND C
Page 31 and 32: Social Contract expectation with th
Page 33 and 34: organizations are therefore regarde
Page 35 and 36: preparation, presentation, and comm
Page 37 and 38: eporting. Adverse effect on the soc
Page 39 and 40: information which should be brought
Page 41 and 42: Again, making reference to Skillius
Page 43 and 44: (2003) identifies three broad benef
Page 45 and 46: therefore, has potentially disastro
Page 47 and 48: in the cause of production, but in
Page 49 and 50: natural resources is treated as inc
Page 51 and 52: 2.3.2 The Kyoto Protocol to the Uni
Page 53 and 54:
2.3.3 Accounting Guidance on Kyoto
Page 55 and 56:
amount of a pollutant that can be e
Page 57 and 58:
sector an understanding of how to i
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detection, prevention and remediati
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3. Contingent Costs Future complian
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Materials Costs of Non-Product Outp
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OR 2. Cost Benefit Ratio = TBd wher
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values on environmental resource pe
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- How can man minimize use of the n
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Hansen and Mowen (2000:667) have fu
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These are costs resulting from the
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• Documentation: to document all
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Laws and Regulation - Litigation (p
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are valuable internal management in
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eing made out of natural capital ra
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* Identify environmental issues for
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The issues on environment arising f
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• Two regulations issued by the A
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2. Security impairment risk. This m
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control processes or facilities; co
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• Increased activities in the Tan
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- decommission of facilities. This
Page 97 and 98:
• Endangered Species (Control of
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3.1 Research Design CHAPTER THREE R
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nations’ attaining to the level o
Page 103 and 104:
manufacturing sectors whose emissio
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3.5 Environmental Quality Reporting
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This study draws from the study of
Page 109 and 110:
Expenditure/Costs Responsiveness (P
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Environmental External Failure cost
Page 113 and 114:
For Instrument validity, face-conte
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to minimize variability. While norm
Page 117 and 118:
4.1 SOURCES OF DATA COLLECTION Sour
Page 119 and 120:
Questionnaires were therefore admin
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so much data exist. The questionnai
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descriptive improved status, or qua
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4.4 TEST FOR HYPOTHESIS 4 (H0) 4. H
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foodb healthc -1560.53 -1980.14 404
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PANEL C Model Summary - PAT as vari
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(EPS) is .008. These are however at
Page 133 and 134:
In this model the concept of enviro
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Paired 3 EOPEX & PODET Paired 4 EOP
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EEXTC = Environmental Externality E
Page 139 and 140:
PANEL A Descriptive Statistics EQR
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Model B Error t Sig. Tolerance VIF
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6. Regulatory Agencies however requ
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Jetty shoreline - protection 1.9 Pi
Page 147 and 148:
- Encouragement of necessary awaren
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in internal operations. On Strategi
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pollution control equipment (POPREV
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Total environmental savings X X As
Page 155 and 156:
Table 4.12: Pro-forma external envi
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CERCLA was designed to force ‘res
Page 159 and 160:
Table 4.15: UN ISAR Accounting Guid
Page 161 and 162:
CHAPTER FIVE DISCUSSIONS OF FINDING
Page 163 and 164:
content 1,185.88, descriptive conte
Page 165 and 166:
Table 4.7 shows model summaries of
Page 167 and 168:
Operating Standards. Corporate Plan
Page 169 and 170:
Two main internal barriers which af
Page 171 and 172:
REFERENCES Adams, C.A, Hill, W.Y an
Page 173 and 174:
Capital Expenditures by Pulp and Pa
Page 175 and 176:
Gernon, H and Meek, G.K (2001). Acc
Page 177 and 178:
for greenhouse gas emissions and sc
Page 179 and 180:
Okafor, C and Akinmayowa, J.T. (200
Page 181 and 182:
Santhakumar, V and Chakraborty, A (
Page 183 and 184:
UNEP/Sustainability Ltd (1996). Eng
Page 185 and 186:
APPENDIX 1: CATEGORIES OF LISTED CO
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Consumption of halocarbons and sulp
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flowering and fruitfulness of plant
Page 191 and 192:
3. Diamond Bank Nigeria Plc. Nigeri
Page 193 and 194:
7. UACN Plc. Nigeria 8. Unilever Ni
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2. Aiico Insurance Plc Nigeria 3. A
Page 197 and 198:
REAL ESTATE 1. UAC Property Develop
Page 199 and 200:
APPENDIX 8: SAMPLE COMPANIES AND LA
Page 201 and 202:
1. 7 Up Bottling Company Plc. 2. Be
Page 203 and 204:
6. Mobil Oil Nig. Plc 2005 7. Oando
Page 205 and 206:
APPENDIX 9: Factor Analysis EOPEX E
Page 207 and 208:
Eigenvalue 4.0 3.5 3.0 2.5 2.0 1.5
Page 209 and 210:
APPENDIX 10: MODEL 1 SECONDARY DATA
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pm flog iog automt brew buidm chemp
Page 213 and 214:
chempt congl foodb 1896.85* 1978.43
Page 215 and 216:
Model Dimension Eigenvalue Index Co
Page 217 and 218:
Variables Entered/Removed b Model V
Page 219 and 220:
Coefficients Std. coefficients Coll
Page 221 and 222:
MODEL 2: PRIMARY DATA Sectors Valid
Page 223 and 224:
Paired 1 EOPEX & ECAPEX Paired 2 EO
Page 225 and 226:
Page 227 and 228:
EQR COTEC Mean Std. Deviation N 396
Page 229 and 230:
Model Sum of Squares df Mean Square
Page 231 and 232:
Page 233 and 234:
Model R R Square Adjusted Std. Erro
Page 235 and 236:
Dubril Oil Company Ltd. Consolidate
Page 237 and 238:
Below University Degree 5 2.7% Univ
Page 239 and 240:
3. Who are the recipients of the in
Page 241 and 242:
Total Response No Response Total So
Page 243 and 244:
Valid Corporate only Environment on
Page 245 and 246:
20 To what extent would the company
Page 247 and 248:
The caliber of respondents is high
Page 249 and 250:
Valid Quarter Bi-annual Annual Othe
Page 251 and 252:
No Response Total 3 43 7.0 100.0 12
Page 253 and 254:
18. Is your department /organizatio
Page 255 and 256:
APPENDIX 13: RESEARCH QUESTIONNAIRE
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7.) To what extent do these techniq
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27 28 To what extent is your compan
Page 261 and 262:
Do you ensure that project operator
Page 263 and 264:
21. To what extent would you consid
Page 265 and 266:
M 39 29 22 1.32 O&G 80 45 30 1.50 M
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