摘要：The general assumption that conventional cost accounting do not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has brought about the field of environmental cost accounting to its limelight. Environmental cost accounting aids managers in making strategic business decisions in the area of process and product pricing design, performance evaluation amongst others. Thus, this paper investigates the relevance of environmental cost accounting information and strategic business decision in Nigeria. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is value-relevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision.
