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.

The study examined how different methods of teaching accounting influence the academic performance of university students in Nigeria. The teaching methods under examination were lecture method, group discussion method, and participatory method. The study used a descriptive survey design and selected a sample of 135 students from two Nigerian universities using Taro Yamane's formula. Data was collected through the use of a 5-point Likert scale questionnaire. The inferential analysis was carried out by means of Kendall's Tua correlation coefficient with the help of SPSS Version 23. The findings showed that all three teaching methods - lecture, group discussion, and participatory - had a significant positive impact on the students' performance at a 1% level of significance. The study recommended that lecturers in accounting should prioritize a participatory approach, as it helps to improve clarity and understanding of the subject material.

The study evaluates how selected firms' costs predict the directionality of operating profits of public listed consumer goods firms in Nigeria. Accordingly, the research intends to determine the effect of selling and distribution costs, cost of inventory and cost of labour on the operating profit ratio of the sampled firms. To achieve these objectives, the study adopts the ex-post facto research design. A total of 13 consumer goods firms was purposively sampled out of a population of 20 consumer goods firms that are listed on the floor of the Nigerian Exchange Group. Secondary data obtained from the 2011-2020 annual reports of the selected firms were analysed using descriptive statistics, correlation analysis and ordinary least square regression technique at 5% level of significance. Findings made showed that cost of inventory is positive, but does not significantly drive the operating profit ratio of public listed consumer firms in Nigeria, cost of labour is positive and significantly drives the operating profit ratio of public listed consumer firms in Nigeria, while selling and distribution costs are negative, but do not significantly drive the operating profit ratio of sampled firms. Based on these findings, the research concludes that when an effective costing system or technique has been established in the firm, there are efficient allocation and utilization of resources, which lead to minimization of costs and maximization of profit. It was therefore recommended that managers of consumer goods companies should strengthen envisaged control procedures to eliminate waste in their selling and distribution costs.