This study would help members of the public to appreciate what corporate social responsibility accounting means and what effect they have on the financial performance of business organization in Nigeria. The study would also be of benefit to the Oil and Gas companies as it will conscientize them on the basis for the implementation of social responsibilities.The study content consists of corporate social responsibility accounting and its dimensions, financial performance and its measures, and the moderating factors that influence the relationship between corporate social responsibility accounting and financial performance of quoted Oil and Gas companies in Nigeria.
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