标题：An Analysis of the Extent of Implementation of Environmental Cost Management and Its Impact on Output of Oil and Gas Companies in Nigeria, (2001-2010)
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study was set out to critically analyzed the extent of implementation of environmental cost management and its impact on output of oil and gas companies in Nigeria from 2001 to 2010. The paper was aim at ascertaining the extent to which implantation of environment cost management has impacted on the oil and gas industries in Nigeria. Using multiple regression analytical technique," data from the central bank of Nigeria (CBN) and Environmental Impact Assessment Agency were obtained. Findings revealed that there exist a significant relationship between the parameters that influence environmental cost management and output of oil and gas produced in Nigeria. Also, it was discovered that there are no established standards in Nigeria guiding environmental cost management in the oil and gas industries in Nigeria. Again there is a lacuna in external reporting of environmental cost data in Nigeria. It was concluded that the extent of environmental cost management in the oil and gas industries is at its rudimentary stage. It was however recommended inter alia that; there should be improvement in external reporting of environmental cost data in the oil and gas industries in Nigeria. And the adoption of the United Nations Environmental cost Management Accounting (ECMA) guidelines which will enhance the formulation of a Generally Accepted Accounting Principles (GAAP) in Nigeria, which will evolve environmental cost management accounting practice. This will facilitate the global campaign for environmentally enhanced society.
