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2018, vol. 20, br. 1, str. 17-26
Da li je ekološko računovodstvo važno za profitabilnost preduzeća? Kanonička procena
Nnamdi Azikiwe University, Awka, Anambra State, Nigeria

e-adresaedesirioracle@yahoo.com
Ključne reči: ekološko računovodstvo; povraćaj na kapital; troškovi zaštite životne sredine i bezbednosti zaposlenih; kanonička korelacija
Sažetak
Veliki broj autora u svojim studijama zastupa stav da je ekološko računovodstvo važno za profitabilnost preduzeća. Međutim, malo se zna o nigerijskim preduzećima. Da bismo razmotrili ovaj jaz, u ovom radu želimo da istražimo da li je ekološko računovodstvo važno za profitabilnost nigerijskih preduzeća. U tom smislu, usvojili smo expo facto model istraživanja i odabrali deset preduzeća koja se ne bave proizvodnjom robe široke potrošnje, a koja se kotiraju na Nigerijskoj berzi u periodu 2012-2016. Godišnji izveštaji i računi odabranih preduzeća koja se ne bave proizvodnjom robe široke potrošnje bili su naši izvori podataka. Podaci su se sastojali od indikatora ekološkog računovodstva (troškovi uključivanja zajednice i visina sredstava potrošenih na zaštitu životne sredine) i profitabilnosti (povraćaj na kapital i TobinQ). Dobijeni podaci analizirani su upotrebom kanoničkih korelacija. Ova studija otkriva da ne postoji značajna veza između ekološkog računovodstva i mera profitabilnosti među preduzećima koja se ne bave proizvodnjom robe široke potrošnje. Bez obzira na to da li preduzeća pribegavaju ekološkog računovodstvu ili ne, implicitno se može zaključiti da nivo profitabilnosti tih preduzeća ostaje nepromenjen. Pored toga, na osnovu istraživanja, pokazali smo da je praksa ekološkog računovodstva među preduzećima koja se ne bave proizvodnjom robe široke potrošnje u Nigeriji još uvek u ad hoc fazi. Na osnovu formulisanih stavova, smatramo celishodnim da se Veće za finansijsko izveštavanje Nigerije i korporativni subjektima prilagode rastućoj svesti o potrebi uvođenja ekološkog računovodstva i da formulišu zahteve za saopštavanje podataka u cilju poboljšanja profitabilnosti preduzeća. To će, nesumnjivo, poboljšati računovodstvene prakse među preduzećima, kao i opšte politike, u cilju povećanja konkurentnosti tih preduzeća u industriji u kojoj posluju.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1801017E
objavljen u SCIndeksu: 11.05.2018.
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