IDEAS home Printed from https://ideas.repec.org/a/ris/ijafic/0013.html
   My bibliography  Save this article

From Sustainability To Integrated Reporting- A Paradigm Shift For Nigeria'S Global Competitiveness

Author

Listed:
  • Okaro, Sunday

    (Nnamdi Azikiwe University)

  • Okafor, Gloria

    (Nnamdi Azikiwe University)

  • Nnabuife, Ezinmma

    (Nnamdi Azikiwe University,)

Abstract

The purpose ofthis paperis to examine the sustainability reporting practices ofcompanies quoted on the Nigerian StockExchange andmake a case forthe companies to transitto IntegratedReporting (IR) in order to be more globally competitive. The study adopted multiple data collection tools. A content analysis of the sustainability practices of a sample of 49 listed companies in the Nigerian Stock Exchange was undertaken. Besides, a focus group discussion of 14 Doctoral students of the Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria was arranged. The sustainability practices ofNigerian Listed companies on a sectorial basis were as varied as they were different regarding sophistication. Also, no Nigerian company had reported under the integrated reporting framework. We conclude, deriving from this study, that Nigeria needs to transit to an integratedreporting framework, albeitgradually, to remain globallycompetitive.

Suggested Citation

  • Okaro, Sunday & Okafor, Gloria & Nnabuife, Ezinmma, 2019. "From Sustainability To Integrated Reporting- A Paradigm Shift For Nigeria'S Global Competitiveness," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 38-49, June.
    • Handle: RePEc:ris:ijafic:0013
    as

    Download full text from publisher

    File URL: http://research.icanig.org/documents/FSIRPSNGC.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Can Tansel Kaya & Nida TureGun, 2014. "Integrated Reporting for Turkish Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 358-364, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mira Susanti Amirrudin & Mazni Abdullah & Nooraslinda Abdul Aris & Nor Farizal Mohammed, 2019. "Are SMEs Ready for Integrated Reporting? The Malaysian Experience of Accountability," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 301-312, August.
    2. Dele Akinwole, Babatunde & M. Ajide, Folorunsho, 2020. "Board Characteristics and Firm’s Financial Performance in Nigeria," Working Papers 15, Department of Economics, University of Ilorin.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:ijafic:0013. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: http://www.icanig.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.