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Article Information:
A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies
Appah Ebimobowei
Corresponding Author: Appah Ebimobowei
Submitted: 2011 April, 10
Accepted: 2011 May, 18
Published: 2011 August, 15 |
Abstract:
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Social accounting is concerned with the development of measurement system to monitor social
performance. It is rational assessment of and disclosure on some meaningful domain of companies’ activities
that have social impact. This study examines the practice of social accounting disclosure in Nigerian companies.
Forty companies from eight sectors quoted in the Nigerian Stock Exchange were randomly sampled. Data were
collected from the annual reports of the companies’ for the period 2005 to 2007 and the level of disclosure is
measured using content analysis and descriptive analysis. The paper found that 82.5% of the companies
sampled present social accounting information in their annual reports. The results show that Nigerian
companies prefer to disclose social accounting information in the Directors Report, Chairman’s Statement and
Notes to the Accounts in the form of short qualitative information. Human resources, community involvement
and environment were identified as the most popular themes. Hence, the paper recommends among others that
companies should take social accounting as a moral duty; legislation for all companies to disclose social
accounting information in Nigeria; social indicators to be developed at the national level in the area of
employment opportunities, environmental control, energy conservation, health care etc and professional
accounting bodies in the country should collaborate to expand research in social accounting.
Key words: Annual reports, social accounting, social disclosure, Nigeria, , ,
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Cite this Reference:
Appah Ebimobowei, . A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies. Asian Journal of Business Management, (3): 145-151.
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ISSN (Online): 2041-8752
ISSN (Print): 2041-8744 |
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