Abstract
This study focused on challenges to application of environmental
management accounting in manufacturing firms in Anambra State.
Specifically it determined challenges to effective application of
environmental management accounting in manufacturing firms and
strategies for improving the application of environmental management
accounting in the firms in Anambra State, Nigeria. Two research
questions guided the study and two null hypotheses were tested at 0.05
level of significance. Survey research design was used. Population for the
study was 214, comprising 107 practicing accountants and 107 managers
in manufacturing firms in the area of the study. Questionnaire was used
for data collection. Data were analyzed using mean, standard deviation
and t-test. Findings include 12 challenges to the application of
environmental management accounting in manufacturing firms. These
are lack of environmental accounting standards (X = 3.34), poor
environmental legislation (X= 3.35) and poor specification of
environmental information (X= 3.33), among others. Other findings are
13 strategies for improving the application of environmental accounting
practices. These include, sensitizing management on the importance of
being open to change (X = 3.27), provision of environmental accounting
standards by professional bodies for uniformity of accounting reports (X
= 3.29) and others. Based on the findings, it was recommended among
others that environmental accounting standard should be well specified
to enable manufacturing firms apply it in their accounting system.