References
Adebayo, T. A., & Obafemi, K. M. (2022). The role of ethics in governance advocacy within the Nigerian accounting profession. African Journal of Business Ethics, 11(1), 47-63. Adeusi, S. A. & Alade, T. E. (2021). Sustainability accounting and sustainable development in Nigeria. International Journal of Innovative Research in Accounting and Sustainability. 6(4), 138-155. Agbata, A.E., Ogochukwu N., Onyeogubalu, O.N., & Okaro, S.C., (2022). Role of accounting in sustainable development in Nigeria. Annals of the University of Craiova for Journalism, Communication and Management, 8, (2022), 98-106 https://doi.org/10.5281/zenodo.7503335 Akanbi, S. O. (2023). Professional accounting ethics and sustainability advocacy: A Nigerian perspective. Journal of Accounting and Management, 15(2), 105-122. Akanbi, P. A., Adedipe, O. A, Okoughenu, S. A & Oyeleye, T. J. (2021). Professional ethics and accounting profession: empirical evidence from the big four audit firms in Nigeria. Al- Hikmah International Journal of Finance, 1(2), 41 - 51 Akpan, U., & Eze, M. N. (2021). Ethics, professional competence, and sustainability: An exploration of the Nigerian context. Journal of Sustainable Accounting, 9(3), 211-229. Al-Amosh, H. & Mansor, N. (2018). Sustainability and corporate reporting: A review on environmental and social accounting disclosure: a conceptual paper. International Journal of Accounting, Finance, and Business, 3(8), 78-87. Association of National Accountants of Nigeria (2024). List of members, Retrieved from chrome- extension://efaidnbmnnnibpcajpcglclefindmkaj/https://anan.org.ng/wp- content/uploads/2024/07/List-Of-Inductees-Yola.pdf Bushi, K. M. (2019). Professionalism and ethics of accounting in financial reporting: An Overview of Nigerian scenerio, European Scientific Journal, 15(25), 224-238. Doi:10.19044/esj.2019.v15n25p224. Available from URL:http://dx.doi.org/10.19044/esj.2019.v15n25p224 Chartered Global Management Accountant – CGMA and Association of International Certified Professional Accountants AICPA (2018). Creating a sustainable future – The Role of the accountant in implementing the Sustainable Development Goals. Confetto, M. G., Covucci, C., Addeo, F. & Normando, M. (2023). Sustainability advocacy antecedents: how social media content influences sustainable behaviours among Generation Z. Journal of Consumer Marketing. DOI: 10.1108/JCM-11-2021-5038 Durodola, A. O. (2023). Social advocacy and accounting ethics in Nigeria: Bridging the gap. International Journal of Business Ethics and Governance, 12(1), 33-49. Ebiringa, O., Yadirichukwu, E., Chigbu, E., & Ogochukwu, O. (2013). Effect of firm size and profitability on corporate social disclosures: The Nigerian oil and gas sector in focus. British Journal of Economics, Management & Trade, 3(4), 563-574. Ejabena, C. D. (2020). Ethics and accounting professional practice in Nigeria. International Journal of Arts, Languages and Business Studies, 5(2020), 318 - 331 Environmental Protection Agency (2000). The lean and green supply chain: a practical guide for materials managers and supply chain managers to reduce costs and improve environmental performance, United States Environmental Protection Agency, Office of pollution Prevention and Toxics, Washington. Felton, S., Dimnik, T. & Bay, D. (2007). Perceptions of Accountants’ Ethics: Evidence from Their Portrayal in Cinema. Journal of Business Ethics. 83 (2008), 217–232. Ghanem, K. A. & Castelli, P. A. (2019). Accountability and moral competence promote ethical leadership. The Journal of Values-Based Leadership, 12(1), 1-26. http://dx.doi.org/10.22543/0733.121.1247 Glass, L-M, & Newig, J. (2019). Governance for achieving the Sustainable Development Goals: How important are participation, policy coherence, reflexivity, adaptation and democratic institutions?. Earth System Governance journal. 2 (2019), 1 - https://doi.org/10.1016/j.esg.2019.100031 Herath, A., & Lim, A. (2019). How the accountancy profession is contributing to the sustainable development goals in South Asia. SDG workshop organized by IFAC, the South Asian Federation of Accountants (SAFA), and the Institute of Certified Management Accountants of Sri Lanka Oct Retrieved March 29 2021, from https://www.ifac.org>discussion>how-accounting-p... Ibrahim, R. O., & Aderemi, L. T. (2022). Confidentiality in professional accounting: Implications for sustainability advocacy. Nigerian Journal of Accounting Research, 8(2), 98-115. Institute of Chartered Accountants in England and Wales (ICAEW) (2004), Sustainability: The Role of Accountants, London: ICAEW Institute of Chartered Accountants of Nigeria (2024). Members Register. Membership affairs department, Ebute-Metta, Lagos. Kang, K., Lee, S., & Huh, C. (2010). Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry. International Journal of Hospitality Management, 29(1), 72- 82. Kehinde, L., & Afolabi, J. T. (2022). Accounting ethics and sustainability: A review of recent developments in Nigeria. Nigerian Accounting Review, 20(1), 67-82. Makarenko, I., & Plastun, A. (2017). The role of accounting in sustainable development. Accounting and Financial Control, 1(2), 4-12. https://doi:10.21511/afc.01(2) Ogunyemi, F. O. (2023). Governance advocacy and accounting ethics in Nigeria: A critical analysis. West African Journal of Business Ethics, 9(1), 19-36. Ojo, T. A. (2023). Integrity in professional accounting: A key driver for sustainability advocacy in Nigeria. Journal of Business and Financial Ethics, 13(2), 76-93. Okafor, U. I. (2022). Ethical approach to sustainability accounting practices and financial performance of aviation companies in Nigeria: A conceptual model. Society & Sustainability, 4(1), 25-42. https://doi.org/10.38157/ss.v4i1.389. Okonye E. E. & Ozomba, C. N. (2023). Accounting ethical standards and firms’ performance in Nigeria. Journal of the Management Sciences, 60(4), 63-83 Okwuosa, I. & Amaeshi, K. (2018). Sustainability reporting and the professional accountant in Nigeria. Institute of Chartered Accountants of Nigeria (ICAN), Oladipo, B., & Adegbite, M. (2022). Ethical behaviour in Nigerian accounting practice: Implications for sustainability. African Journal of Corporate Governance, 7(4), 142-159. Oluwaseun, T. K., & Ajayi, O. A. (2022). The intersection of ethics and sustainability in Nigerian accounting practice. Journal of Environmental Accounting and Management, 10(3), 153- Osagioduwa, L.O., & Ogbonmwan, E.E. (2022). Professional accountants’ codes of ethics and the public sector experience. Journal of Accounting and Management. 12,(3) Owolabi, S. A., & Orekoya, M. M. (2020). Accounting ethics and accountability in the Nigerian public service. International Journal of Science and Research (IJSR). 9 (8). Stanescu, S., Paduraru, A., & Comandaru, A. (2018). The role of the accounting profession in achieving the objectives of sustainable development. Annals of the Constantin Brancusi University of Targu Jiu, Economy Series, 3, 117-122. Svanberg, J. & Öhman, P. (2016). Does ethical culture in audit firms support auditor objectivity? Accounting in Europe, 13(1), 65-79. Youmatter, (2020). Sustainable development – What is it? Definition, History, Evolution, Importance and Examples. Retrieved April 7, 2021, from https://youmatter.world>definition>definition-sustainability.
