DISRUPTIVE TECHNOLOGY AND GREEN ACCOUNTING

Abstract

Green accounting, also known as environmental accounting, involves the identification, measurement, and reporting of environmental costs associated with business activities. The purpose of this research is to investigate how disruptive technologies and green accounting relate. Specifically, it looks at how disruptive technologies might improve the effectiveness, transparency, and efficiency of green accounting. The paper considered four areas of disruptive technology; the big data, block chain, artificial intelligence, and the Internet of Things (IoT) and their interaction with green accounting in Nigeria. The library research method was adopted because the paper focused on the conceptual discussion of extant literatures on the effect of disruption technology on green accounting in Nigeria.

The result of findings indicates that the emergence of disruptive technologies, including but not limited to, block-chain, artificial intelligence (AI), and the Internet of Things (IoT), are expected to be beneficial to green accounting, which focuses on integrating environmental expenses into financial reporting. The study suggests empirical research of the conceptual framework that includes the independent variables of disruptive technology and how it can impact the dependent variable, green accounting issues.