{"title":"责任会计与企业可持续增长:来自尼日利亚上市存款银行的证据","authors":"Omaliko Emeka Leonard, B. Akwuobi, Suday David","doi":"10.56556/jssms.v2i3.538","DOIUrl":null,"url":null,"abstract":"This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measured using corporate sustainability growth rate (CSGR). Ex post facto design was adopted and data for this study was collected from the annual accounts and reports of all listed deposit money banks on the Nigerian Exchange Group (NGX) for the period ended; 2016-2022. The analysis was carried out using panel least squares regression model and the results of the study show a significant and positive association between operating expenses, net income, interest expense, return on investment and sustainability growth of banks in Nigeria at 1% to 5% level of significance. The study therefore comes to the conclusion that responsibility accounting ensures sustainability growth in the banking sector. The study recommends that managers should increase their asset base, as it has been observed that banks with large asset base control their operating and interest expense which significantly ensures banks sustainability. In addition, the managers of listed deposit money banks should use return on investment and net income as a metric to evaluate and assess the sustainability of their stewardship.","PeriodicalId":29810,"journal":{"name":"Journal of Social Sciences and Management Studies","volume":"60 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Responsibility Accounting and Corporate Sustainability Growth: Evidence from Listed Deposit Money Banks in Nigeria\",\"authors\":\"Omaliko Emeka Leonard, B. Akwuobi, Suday David\",\"doi\":\"10.56556/jssms.v2i3.538\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measured using corporate sustainability growth rate (CSGR). Ex post facto design was adopted and data for this study was collected from the annual accounts and reports of all listed deposit money banks on the Nigerian Exchange Group (NGX) for the period ended; 2016-2022. The analysis was carried out using panel least squares regression model and the results of the study show a significant and positive association between operating expenses, net income, interest expense, return on investment and sustainability growth of banks in Nigeria at 1% to 5% level of significance. The study therefore comes to the conclusion that responsibility accounting ensures sustainability growth in the banking sector. The study recommends that managers should increase their asset base, as it has been observed that banks with large asset base control their operating and interest expense which significantly ensures banks sustainability. In addition, the managers of listed deposit money banks should use return on investment and net income as a metric to evaluate and assess the sustainability of their stewardship.\",\"PeriodicalId\":29810,\"journal\":{\"name\":\"Journal of Social Sciences and Management Studies\",\"volume\":\"60 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Social Sciences and Management Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56556/jssms.v2i3.538\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Social Sciences and Management Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56556/jssms.v2i3.538","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Responsibility Accounting and Corporate Sustainability Growth: Evidence from Listed Deposit Money Banks in Nigeria
This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measured using corporate sustainability growth rate (CSGR). Ex post facto design was adopted and data for this study was collected from the annual accounts and reports of all listed deposit money banks on the Nigerian Exchange Group (NGX) for the period ended; 2016-2022. The analysis was carried out using panel least squares regression model and the results of the study show a significant and positive association between operating expenses, net income, interest expense, return on investment and sustainability growth of banks in Nigeria at 1% to 5% level of significance. The study therefore comes to the conclusion that responsibility accounting ensures sustainability growth in the banking sector. The study recommends that managers should increase their asset base, as it has been observed that banks with large asset base control their operating and interest expense which significantly ensures banks sustainability. In addition, the managers of listed deposit money banks should use return on investment and net income as a metric to evaluate and assess the sustainability of their stewardship.
期刊介绍:
Journal of Social Sciences and Management Studies (ISSN: 2957-8795) is a peer reviewed journal focuses on integrating theory, research and practice in the area of management and social sciences. The journal discusses the distinctive disciplinary practices within the sciences of the management and social field and examines examples of these practices. In order to define and exemplify disciplinarity, the journal fosters dialogue ranging from the broad and speculative to the microcosmic and empirical. In considering the varied interdisciplinary, trans-disciplinary or multidisciplinary work across and between the social, natural and applied sciences, the journal showcases interdisciplinary practices in action. The focus of papers ranges from the finely grained and empirical, to wide-ranging multi-disciplinary and transdisciplinary practices, to perspectives on knowledge and method.