Prelims

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ENVIRONMENTAL REPORTING AND MANAGEMENT IN AFRICA

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ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Series Editor: Venancio Tauringana

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ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT VOLUME 8

ENVIRONMENTAL REPORTING AND MANAGEMENT IN AFRICA

EDITED BY

VENANCIO TAURINGANA

Southampton Business School, University of Southampton, UK

United Kingdom – North America – Japan – India – Malaysia – China

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Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2019

Copyright © 2019 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78973-374-7 (Print)

ISBN: 978-1-78973-373-0 (Online)

ISBN: 978-1-78973-375-4 (EPub)

ISSN: 1479-3598 (Series)

About the Contributors

Gabriel Sam Ahinful is a Senior Accountant in the Finance Office of Kwame Nkrumah University of Science and Technology (KNUST), Kumasi, Ghana. Previously he was a Lecturer at the School of Business, KNUST. He received his PhD in Accounting from Bournemouth University, UK. His research interests include the link between environmental management practices and financial performance, social and environmental reporting, and accounting education.

Theresa Askham is a Lecturer in the Department of Management Accounting at the University of South Africa (UNISA). She has worked in the corporate environment in various accounting and management accounting roles for large multinational companies. She obtained her MPhil degree from UNISA. She is a member of the Chartered Institute of Management Accountants (CIMA). Her research interests are in sustainability, environmental reporting, and management accounting.

Jeff Danquah Boakye is a Lecturer in Accounting and Taxation at Koforidua Technical University (KTU). Dr Danquah is also working in partnership with Millennium Promise Challenge, an international NGO on “Revenue Mobilisation through Online Tax Filing System.” He has also held numerous managerial positions with some reputable organizations in the UK and as a visiting lecturer at some UK colleges and universities. His research interests include environmental accounting and sustainability, auditing and revenue mobilization through online tax systems.

Joy Nankyer Dabel-Moses is a Lecturer with the Department of Business Administration, Faculty of Management Sciences, University of Jos, Nigeria. Joy is currently undertaking her PhD in Accounting at Massey University, New Zealand. Joy has taught Cost and Management Accounting at the University of Jos, and is a professional accountant and a member of the Association of National Accountants of Nigeria. Joy’s area of research interests are in public sector financial reporting

Geoffrey Ikavulu Injeni is pursuing his PhD in Accounting and Finance at Strathmore University on Integrated Reporting for Listed Companies in Kenya. He has a BSc in Applied Accounting, a Master of Commerce (Finance), Bachelor of Commerce (Accounting and Finance). He is also a member of the Chartered Financial Analyst (CFA), a fellow of ICPAK, and a fellow of Association of Certified Chartered Accountants (ACCA).

David Mutua Mathuva is a Senior Lecturer and Director, Undergraduate Programmes at Strathmore Business School, where he teaches Accounting and Finance. David worked at KPMG Kenya in the Risk Consulting department, Forensic Services. He is a member of the Institute of Certified Public Accountants of Kenya. His research interests are in corporate disclosure, corporate finance and audit including forensic audits and investigations.

Emmanuel Edache Michael is a Lecturer in Accounting in the Department of Accounting, Faculty of Management Sciences, University of Jos-Nigeria. He is a member of the Institute of Chartered Accountants of Nigeria. Emmanuel started his PhD in Accounting with the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. His research interest includes environmental sustainability and reporting practices of listed firms.

Olayinka Moses is a Lecturer in Accounting at Victoria Business School, Victoria University of Wellington, New Zealand. Olayinka has several years of lecturing experience with the Department of Accounting, University of Jos, Nigeria and School of Accounting and Commercial Law, Victoria University of Wellington. He has published in reputable accounting and business journals and has also contributed to a number of book chapters. He is the conference Secretariat Manager of the African Accounting and Finance Association and a member of the Association of National Accountants of Nigeria (ANAN). Olayinka’s research broadly covers the area of financial reporting and financial management with a focus around environmental disclosure and reporting.

Randolph Nsor-Ambala is Lecturer in Accounting and Finance at the Ghana Institute of Management and Public Administration (GIMPA). Dr Randolph Nsor-Ambala has previously worked in senior executive positions with renowned global companies. His research interests include financial strategy in emerging and developing economies, behavioral issues in accounting, managerial accounting, and corporate disclosure.

Venancio Tauringana is Head of Department of Accounting and Professor of Accounting at Southampton Business School, University of Southampton. He is also President of the African Accounting Association and Associate Editor of the Journal of Accounting in Emerging Economies. He holds a Masters’ Degree (M.Acc) and PhD in Accounting. He is a Practitioner Member of the Institute of Environment Management and Assessment. Ven’s research interests are in the areas of corporate governance environmental reporting. Ven is currently working with Uganda Manufacturing Association (UMA) to develop its member firms’ sustainability reports in accordance with Global Reporting Initiative (GRI) Sustainability Reporting Standards.

Mumbi Maria Wachira is a Lecturer in Accounting at Strathmore University Business School based in Nairobi. She holds a Bachelor of Commerce and Master of Commerce (MCom) degrees from Strathmore University and a PhD from the University of St. Gallen in Switzerland. Her research focuses on the intersections between accounting practice, society and the environment. Currently, she is involved in developing executive programs for businesses seeking to adopt Integrated and/or Sustainability Reporting.

David Wang’ombe is Professor of Accounting at Strathmore University and holds a BA (Hons) and an MBA degrees from University of Nairobi, and a PhD from Strathmore University, Kenya is a Certified Public Accountant of Kenya. Previously he was Dean, School of Management and Commerce, Strathmore University, Kenya. He has published several refereed articles and presented academic papers in several research conferences. He has authored several books and has also written several cases for teaching particularly business executives.

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