Achieving Sustainable Development Agenda of 2030: The Role of Accountants

Abstract

The study examined the contribution of accountants in achieving the sustainable development agenda of 2030. A perspective study of accountants in Nigeria was carried out to specifically determine the role of accountants in ensuring sustainable management of water and sanitation, sustainability of cities and human settlements, and sustainable consumption and production patterns. Cross-sectional survey research design was deployed for the study. A sample size of eighty-nine (89) chattered accountants was obtained from a population of seven hundred and seventy-two (772) professionally affiliated Accountants in Nigeria. Primary data were sourced from the questionnaires administered on the 89 sampled chattered accountants in Nigeria. Kolmogorov-Smirnov Test was used in hypotheses testing at 5% level of significance. The findings of the study revealed that: accountants play a significant role in ensuring availability and sustainable management of water and sanitation (D = 0.197, p = .002); accountants have a significant function in making cities and human settlements inclusive, safe, resilient and sustainable (D = 0.151, p = .001); there is a significant responsibility of Accountants in ensuring sustainable consumption and production patterns (D = 0.178, p = .000). Based on the finding, it was recommended that Accountants should help in reducing waste generation through prevention, reduction and recycling and reuse of waste.

Assessing the Sustainable Development Goals and Its Application in Nigeria

“…According to Aggreh, Orji, Nworie & Aggreh (2022), SDG 11 directly addresses the relevance of cities and local governments in fighting poverty and achieving sustainable development by 2030. The responsibilities and opportunities of both regional and local governments are upturned in this manner.…”

“…However many of these cities are not ready for this rapid urbanization, and it outpaces the development of housing, infrastructure, and services, which led to a rise in slums or slum-like conditions. Urban sprawl, air pollution, and limited open public spaces persist in cities (Aggreh et al, 2022).…”

“…According to Aggreh, Orji, Nworie & Aggreh (2022), SDG 12 projected that global resource use will increase fourfold within the next two decades if human society continues to grow at the current pace with which it expands. Taking urgent action today is crucial, as there is an enormous potential for integrated solutions to improve efficiency in terms of resource extraction, energy use, and waste management.…”

“…Poverty is the state of lack of resources that can guarantee a minimum standard of living. According to Aggreh, Orji. And Nworie (2022) Poverty refers to the inability of someone to attain a minimum standard of living.…”

“…Its causes are more permanent and depend on a host of other factors such as limited resources, lack of skills for gainful employment, locational disadvantage, or endemic socio-political and cultural factors. d. Conjectural/Transitory poverty; is used if the poverty is temporary/transient or short term and caused mainly by transient factors such as natural or manmade disasters (wars and environmental degradation) or structural changes induced by policy reforms which result in loss of employment, loss in value of real income, assets, etc (Orji et al, 2022).…”