THE ROLE OF THE ACCOUNTING PROFESSION IN SUSTAINABLE DEVELOPMENTGOALS: FOCUS ON AUDIT FIRMS IN PLATEAU STATE, NIGERIA

Abstract

The Sustainable Development Goals (SDGs) influenced the change of business processes
in Nigeria and the world at large. Professional accountants contribute greatly in creating
this change as they are involved in the financial activities in different departments of
organizations. The study examined the contributory role of the accounting profession to
Sustainable Development Goals. Its focus is the audit firms in Plateau State of Nigeria.
The study used primary source of data. The data is collected by using semi structured
questionnaire. A cross-sectional survey was adopted to enable the researchers collect data
at a single point in time. To test the hypotheses, multiple regression analysis was employed
through SPSS Version 23 analysis. Among others the finding revealed that internal control
evaluation has a positive and significant relationship with Sustainable Development Goals
among audit firms in Plateau State. Based on this, the study recommended that key
stakeholders in the promotion of Sustainable Development Goals should advocate for
strong internal control evaluation by audit firms. Government should intensify effort
towards promoting corporate governance in corporate organizations as this will enhance
transparency and accountability, and perhaps lead to peace and Justice, which is one of
the components of the Sustainable Development Goals.