Abstract

This study investigates the pivotal role of professional accountants in achieving the United Nations Sustainable Development Goals (UNSDGs) in Nigeria by 2030. Employing a cross-sectional survey design, data were gathered from 1,672 professional accountants—members of the Financial Reporting Council of Nigeria and ICAN-registered firms—via questionnaire. The research hypothesis was tested using Structural Equation Modelling (SEM). SEM results reveal that professional accountants' role in economic growth positively impacts UNSDG achievement (Z = 3.31, p = 0.00). Conversely, their role in social inclusion shows a negative impact (Z = -0.07, p = 0.06). Individual indicators confirm positive effects for SDGs 4, 5, and 16 (coefficients: 0.351, 0.133, 0.60; p-values: 0.02, 0.216, 0.47 respectively). The role in environmental protection exhibits negative, non-significant impact (Z = -0.29, p = 0.77), though individual indicators (SDGs 13, 14, 15) suggest otherwise. Findings emphasize deploying professional accountants for SDG 4 (Quality Education) to meet Nigeria’s 2030 Agenda. These results provide practical implications for policymakers and corporate leaders, underscoring the need to integrate professional accountants’ roles, particularly in SDG 4 linked to economic growth into core business strategies for UNSDG success.

Keywords

Professional accountant, sustainable development goals, economic growth, social inclusion, environmental protection, United Nations

File: 1778339694_Vol_10_2__007.pdf

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