Skip to content
Research Article Open access CC BY 4.0

Effect of Environmental Accounting on Company Financial Performance in Kisii County

R. Magara, N. N. Aming, E. Momanyi

Journal of Economics, Management and Trade · pp. 1–11 · Published 19 Aug 2015

10.9734/BJEMT/2015/19909

Abstract

This research focused on the impact of environmental accounting on financial performance of corporate organisations in Kisii County. The main variables of the study were EA application being the independent variable, and perceived financial performance as the dependent variable. The study used descriptive research design. The study was carried out at Kisii County, the target population was 144 consisting accountants and auditors in the 16 corporate organizations. The study adopted a stratified sampling design where simple random sampling technique was used to identify a sample size of 49 employees drawn from all the 16 corporations. Both qualitative and quantitative data were collected using questionnaire, and secondary data and descriptive statistics were used to analyze the responses. The findings were presented in form of tables, charts and graphs. Findings revealed that the perceived financial performance of the corporate organization in general was in good status as perceived by the employees. Analysis of individual perceived financial performance parameters shows that revenue generation has been improving, cash flows are seen to be in a good state and profitability has been on the increase. Constructs of EA application (environmental information, environmental evaluation, compliance of environmental laws and tracking of environmental cost savings) are significantly positively related to perceived financial performance of the corporate organizations.

Environmental accounting company financial performance effect environmental accounting application

Cited by 11

Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review

Usman Yakubu, Bello Baba Usman, Ibrahim Gololo Aliyu · UMYU Journal of Accounting and Finance Research · 2025

Environmental Cost Reporting and Performance of Nigerian Oil and Gas Downstream

Giami Isaac Baribefe · African Journal of Accounting and Financial Research · 2021

Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan

Andi Novia Kartika Sari, Darwis Said, Mediaty Mediaty · Jurnal Riset Akuntansi Tirtayasa · 2020

Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province

Hatice Şimşek, Civil Aviation Transportation Management, Istanbul Gelişim Vocational School, Istanbul Gelişim University, Istanbul, Turkey, Gökhan Öztürk · Green Finance · 2021

Sustainability Management Accounting and Organizational Performance: The Mediating Role of Environmental Management System

Nursyazwani Mohd Fuzi, Sabrinah Adam, Mohamad Rohieszan Ramdan · Sustainability · 2022

Environmental costs and its role in improving the quality of financial reporting

Ali Altug Bicer, Eman Ali El.Darewi · International Journal of Research in Business and Social Science (2147- 4478) · 2019

Environmental management accounting practices, management system, and performance

Nursyazwani Mohd Fuzi, Nurul Fadly Habidin, Sharul Effendy Janudin · International Journal of Quality & Reliability Management · 2019

Article metrics

Real usage data collected on this platform.

0

Page views

0

PDF downloads

0

Outbound clicks

11

Citations

Views by country

Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".

No views recorded yet.

Traffic sources

Referring site, by host.

No traffic recorded yet.

Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.