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All Journal Journal of Business and Management Inaba Journal of Accounting Inaba
Oyamendan, Anthony
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Integrating Disaster Accounting, Climate Change Disclosure, And Climate Justice: Towards A Unified Framework For Sustainability Reporting Oyamendan, Anthony; Afolabi, Babatunde; Bamidele, Egunlusi Femi
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.500

Abstract

Climate change and disasters pose growing challenges for businesses and societies. Accounting plays a key role in capturing these risks and advancing fair and sustainable responses. This study investigates how disaster accounting, climate change disclosure, and climate justice are integrated into global accounting practices. The study draws on secondary data from sustainability reports of multinational corporations and international standards such as the GRI, IFRS, and TCFD. Structured content analysis and descriptive statistics were applied to evaluate disclosure patterns across industries and regions. Findings show that climate change accounting is becoming relatively standardized. In contrast, disaster-related reporting is fragmented, and climate justice is largely absent from disclosures. Significant sectoral and regional differences were observed. Energy and manufacturing firms, and corporations in developed regions, reported at higher levels. Firms in developing economies disclosed selectively or minimally. Correlation and regression analyses confirm that industry type and geographical context strongly influence disclosure depth. The results highlight uneven global progress in embedding sustainability into accounting, with climate justice as the weakest dimension despite its importance for vulnerable communities. Harmonization of standards is urgently required to improve comparability, credibility, and equity in reporting. The study recommends that international standard setters integrate disaster accounting and climate justice into unified frameworks, that developing countries receive capacity-building support, and that governments enforce mandatory sustainability disclosures. By framing disasters and climate change through justice, accounting can help build resilience, strengthen accountability, and support sustainable development worldwide
Investigating The Relationship Between Fdi Inflows And Economic Recovery In Selected Conflict-Affected And Fragile States Oyamendan, Anthony; Afolabi, Babatunde; Adebolanle, Debo-Ajagunna; Olanipon, Olaoluwa Omotayo; Bamidele, Egunlusi Femi
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.497

Abstract

This study examined the connection between economic recovery and foreign direct investment (FDI) inflows in a few conflict-affected and fragile states: Yemen, Somalia, South Sudan, Afghanistan, and the Democratic Republic of the Congo (DRC) between 2010 and 2022. It investigates how FDI interacts with conflict intensity and institutional quality to shape recovery trajectories, drawing on modernization theory and conflict economics. The study uses panel regression techniques alongside qualitative insights derived from interviews and observations to evaluate the effects of conflict intensity (deaths from battle), institutional quality (governance indicators), and foreign direct investment (FDI) (as a percentage of GDP) on real GDP per capita growth. It employs an ex-post facto research design and utilizes secondary data from the World Bank, UNCTAD, and ACLED. According to descriptive research, FDI inflows are moderate and erratic, averaging 1.85% of GDP, and are mostly concentrated in extractive industries with little impact on employment. Furthermore, institutional quality has a marginally significant beneficial impact on recovery, but foreign direct investment has a negative but statistically negligible effect. The consistently large positive link between conflict intensity and economic recovery shows the growth effects of aid and rebuilding flows during war episodes. Overall, the results indicate that capital investment and rebuilding dynamics are more important for recovery in fragile nations than foreign direct investment (FDI), with poor institutions limiting the transformative potential of FDI. Recommendations include enhancing governance and judiciously allocating FDI to promote productivity, inclusive growth, and technology transfer.
An Empirical Analysis of Remittances, Foreign Direct Investment and Sovereign Debt on Economic Growth in Nigeria Oyamendan, Anthony
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.572

Abstract

This study investigated the effects of remittances (REM), foreign direct investment (FDI), and sovereign debt (DEBT) on economic development (GDP) in Nigeria from 1990 to 2023. The objectives are to examine the long- and short-run impacts of REM, FDI, and DEBT on GDP, determine the direction of causality among these variables, and provide policy recommendations for sustainable economic growth. Descriptive statistics show that remittances averaged 5.41% of GDP, FDI 2.76%, and sovereign debt 35.82%, highlighting varying contributions to economic performance. Stationarity tests confirm mixed integration, validating the use of the ARDL bounds testing approach. The ARDL cointegration test reveals a long-run equilibrium relationship among the variables. Long-run ARDL results indicate that a 1% increase in remittances and FDI leads to approximately 0.31% and 0.22% increases in GDP, respectively, while a 1% increase in sovereign debt reduces GDP by about 0.18%. Short-run Error Correction Model results show that remittances and FDI contribute 0.12% and 0.09% to GDP growth per 1% change, respectively, with an ECM coefficient of -0.641, suggesting 64% of disequilibrium is corrected annually. Granger causality analysis confirms unidirectional causality from REM and FDI to GDP. The study concludes that remittances and FDI are significant growth drivers, whereas excessive debt hampers long-term development. Policy recommendations include optimizing remittance utilization, attracting productive FDI, and ensuring prudent debt management.
Co-Authors Adebolanle, Debo-Ajagunna Afolabi, Babatunde Bamidele, Egunlusi Femi Olanipon, Olaoluwa Omotayo