DAMIEIBI Isoboye Jacob
Captain Elechi Amadi Polytechnic Rumuola, Port Harcourt
isodamj@yahoo.com
ABSTRACT
This study examined the relationship between forensic accounting and sustainability of seaports in Nigeria. The
population of the study consisted of six (6) seaports. The study obtained primary data using structured questionnaire whose reliability was ascertained using Cronbach’s Alpha. The sample elements of the study consist 20 management staff from each of the 6 seaports. Thus a total of 120 respondents participated in the study. However, data elicited from 112 respondents representing 93% of the sample elements was used in the final analysis. The study used descriptive statistical tools to present and analyze data, while the Pearson Product Moment Correlation was used to test the hypotheses with the aid of SPSS version 25.0. The study found that forensic accounting relates positively and significantly to seaport sustainability in Nigeria. The study specifically revealed that forensic accounting assist seaports to attain economic, social and environmental orientation. The study concluded that there is a positive and significant relationship between forensic accounting and economic; social and environmental sustainability. Thus, the study recommends that government should create and encourage conducive forensic accounting environment so that seaports and other stakeholders in the maritime sector can benefit from economic, social and environmental gains arising from seaport sustainability in Nigeria. The study also recommended that seaports in Nigeria should adopt forensic accounting system in various forms to effectively prevent frauds.
Keywords: Accounting skills, economic orientation, environmental orientation, forensic accounting, social
orientation