THE PROFFESIONAL ACCONTANTS IN NIGERIA AND THEIR UNDERSTANDING OF SUSTAINABILITY

Abstract

It is generally agreed the sustainability is insufficiently understood at the moment in accounting academics. This study provides empirical evidence and supporting thearserssion. Employing an exploratory qualitative research design in which data was collected through survey questionnaire, the study implores the Nigerian professional accountant’s understanding of sustainability. Analysis of the study questionnaire shows that the professional accountants understand sustainability from the perspective of business concern drawing from financial reporting. Thesis at variance with the general understanding that sustainability derives from sustainable development. It calls on professional accounting bodies to train its member to be better equipped for a role in sustainability.