CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING PRACTICES
Abstract
Accounting for corporate social responsibility practices by companies has been an issue that stakeholders especially those outside the organization have been clamoring for in recent times. Based on this we carried out this study on corporate social responsibility accounting and the effect of capacity building on profitability of oil and gas companies in Nigeria. The study used a cross sectional survey design to carry out the research. The population of the study was all the oil and gas companies in Nigeria. Data collected were analysed through the Simple Regression Analysis and Partial Correlation. Results of the study revealed that: Capacity Building-Skill Acquisition has high positive and significant effect on Return on Assets. Hence, from the findings of this work the research concludes that there is a strong positive relationship between CSRA and profitability. And that; Capacity Building-Skill Acquisition has high positive influence on the Return on Assets of oil and gas companies in Nigeria; also that Capacity Building-Skill Acquisition has high positive influence on the Return on equity of oil and gas companies in Nigeria; also Capacity Building-Skill Acquisition has high positive influence on the Net Profit of oil and gas companies in Nigeria. Based on the findings of the study, the following recommendations were made; Corporate Social Responsibility Accounting is good as it highlights all the expenditures in corporate social responsibility practice and therefore should be practiced by all oil and gas companies in Nigeria; Oil and gas companies should disclose fully all expenditure on CSR in their books. There are several reasons why full disclosures are not made of CSR. One of such reasons is the attempt of companies to avoid payment of tax. Some CSR expenditures are not tax exempt; therefore companies tend to hide them under items that can be accepted by the revenue as tax allowable; Government should enact regulatory laws that will ensure that companies carry out the corporate social responsibility. Extant laws should be properly enforced.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING PRACTICES
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