Corporate Social Responsibility Accounting and Organizational Performance of Federal Airports Authority of Nigeria (FAAN)
Abstract
This study examined the relationship between Corporate Social Responsibility (CSR) accounting and organizational performance of the Federal Airports Authority of Nigeria (FAAN). The investigation focused on three major CSR components Community Development Cost, Employee Benefit Cost and their relationship with profitability. A descriptive correlational research design was adopted, and data were collected from a population of 150 staff members across key FAAN departments using structured questionnaires. Spearman?s Rank Order Correlation was used to answer the research questions, while Analysis of Variance (ANOVA) was employed to test the hypotheses at a 0.05 level of significance. Findings revealed a significant positive relationship between Community Development Cost and profitability, indicating that social investments enhance stakeholder trust and revenue performance. Similarly, Employee Benefit Cost was found to be significantly related to profitability, showing that improved employee welfare and benefits increase motivation and productivity. The study concluded that CSR accounting is a strategic tool for achieving sustainable organizational performance. It recommends that FAAN should institutionalize CSR reporting, prioritize employee welfare, and expand its community development initiatives to enhance operational credibility, profitability, and public image.
Keywords
Corporate Social Responsibility, Accounting, Profitability, FAAN, Community Development, Employee Benefits.
Citations
IRE Journals:
Given I. Nwodimkpa, Idubamo Crofton Ingbaifegha "Corporate Social Responsibility Accounting and Organizational Performance of Federal Airports Authority of Nigeria (FAAN)" Iconic Research And Engineering Journals Volume 9 Issue 5 2025 Page 1106-1113 https://doi.org/10.64388/IREV9I5-1712005
IEEE:
Given I. Nwodimkpa, Idubamo Crofton Ingbaifegha
"Corporate Social Responsibility Accounting and Organizational Performance of Federal Airports Authority of Nigeria (FAAN)" Iconic Research And Engineering Journals, 9(5) https://doi.org/10.64388/IREV9I5-1712005
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