EVOLUTION OF CARBON ACCOUNTING IN NIGERIA: A CRITICAL REVIEW

ODO, John Onyemaechi and Nwachukwu, Basilia Chiamaka (2025) EVOLUTION OF CARBON ACCOUNTING IN NIGERIA: A CRITICAL REVIEW. International Research Journal of Accounting, Finance and Banking, 16 (6). pp. 1-11. ISSN 2836-7944

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Abstract

Carbon accounting is the recognition of the non-financial and financial evaluation and monitoring of GHG on all levels of the value chain and the effects of these emissions on the carbon cycle of the environment. This study critically reviews the evolution of carbon accounting in Nigeria. The specific objectives include to Investigate the evolution; Assess the accounting methods and Analyze the challenges faced in carbon accounting practices in Nigeria. The study adopted descriptive research design. Extant works were reviewed and observations made includes amongst orders that there is weak institutional capacity in carbon accounting practices. Also, there is inadequate quality data that has made it difficult to establish accurate emission baseline. Moreso there is an identified technical capacity gap. The study therefore recommends that the federal government through its agencies should strengthen institutional frameworks by establishing a centralized national carbon accounting authority. Also, the government should improve in data collection and management and finally engage in building technical capacity by training government staff, academics etc.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Management and Social Sciences
Depositing User: mrs chioma hannah
Date Deposited: 06 Jun 2025 12:12
Last Modified: 06 Jun 2025 12:12
URI: http://eprints.gouni.edu.ng/id/eprint/4781

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