Soepding Gloria Benard1, Yonanna Gyang Jugu2 and Pancin Lange Ret3,
1 Department of Insurance Faculty of Management Sciences University of Jos-Nigeria 2 Department of Accounting. Faculty of Management Sciences University of Jos-Nigeria, 3 Department of Accounting Faculty of Management Sciences Plateau State University, Bokkos, Jos. Corresponding Author: gloriasoepding@gmail.com.
ABSTRACT
The Sustainable Development Goals 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.
Key words: Sustainable development goals, Accounting profession, Audit firms, Plateau State.