REVIEW ARTICLE | Jan. 14, 2026
Investigating the Impact of Environmental Management Accounting Practices on Sustainability of Companies in High Impact Industries: A Look into the Current Evidence
Yazi Dabaq Aqeel Alonzei, Bilel Jarraya
Page no 1-7 |
https://doi.org/10.36348/sjbms.2026.v11i01.001
This study seeks to determine the impact that Environmental Management Accounting (EMA) has on the corporate sustainability using current evidence and literature developed by the academic community. It is inspired by the fact that, while organizations have implemented environment- conscious strategies geared towards ensuring that corporates play their role as responsible citizens especially in the war against global warming and environmental degradation, statistics depict an alarming rise in the volume of emissions and poor performance in other key indicators. Considering that EMA is one of the contemporary strategies organizations use to track operational performance and support responsible decision-making, this research seeks to answer the following questions.
i. Does EMA impact sustainability in organizations operating within the high-impact industries such as petrochemical sector, Oil and Gas industry, and manufacturing industries?
ii. What mechanisms does EMA use to influence the level of corporate sustainability in the organization?
To answer the above questions, the research relied on secondary data documented in the existent literature. The results established a significant relationship between EMA and corporate sustainability and points to the fact that a myriad of external and organization-facing factors mediate this relationship.
ORIGINAL RESEARCH ARTICLE | Jan. 23, 2026
Level of Awareness of Forensic Accounting Application in the Nigeria Public Sector for Corruption Detection
Eguono Juliet Akpootu, Fodio Garba
Page no 8-19 |
https://doi.org/10.36348/sjbms.2026.v11i01.002
The increasing prevalence of fraud in Nigeria and globally highlights the necessity of forensic accounting for fraud investigations, particularly in Nigeria, which has resulted in mismanagement and inefficiencies in both corporate and public fund management. With an emphasis on three antigraft agencies, this paper examines the role forensic accounting plays in identifying wrongdoing in Nigeria's public sector. The study used a structured questionnaire to gather data and used a descriptive survey research design. Four hundred and five (405) respondents who were relevant employees of the antigraft agencies were chosen for the study using a purposive sampling technique and Taro Yamane's formula. Descriptive statistics and multiple linear regressions were employed in the data analysis method which was based on 386 questionnaire responses from the participants. Findings of the study revealed that the level of awareness of forensic accounting application had positive significantly relationship with public sector corruption in Nigeria, demonstrating that the application of forensic accounting techniques is helpful in identifying corruption in the public sector and that the services of forensic accountants can be used to recover money lost due to financial malpractices, accounting fraud, bribery, and embezzlement. The study recommends that more awareness needs to be created by forensic accountants and government to the public office holders on the application of forensic accounting techniques so that the antigraft agencies can continue to utilize them for the detection of public sector corruption.