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Article Title:
Integrating Sustainable Practices In Accounting And Office Technology: A Pathway To Resource Optimization In Developing Economies
by Tunde Omotehinse, Bukola Julianah Ajayi, Ese Theresa Esenohor, Emuhowho Simeon Orogun, Ewenifa Segun Adekunle, Olufunke Temitope Olufemi, Adesunloro B

Abstract:
This study investigates the impact of integrating sustainable practices in accounting and office technology on resource optimization in developing economies, focusing specifically on Nigeria. Primary data were collected through an online questionnaire distributed via accessible social media, yielding a sample size of 150 respondents. Data analysis was conducted using EViews software, revealing a significant positive impact of sustainable accounting practices (SAP) (18%, p = 0.007) and sustainable office technology (SOT) (89%, p = 0.000) on resource optimization (RO) in Nigeria. The model's R-squared value of 77% indicates that the explanatory variables (SAP and SOT) accounted for 77% of the variation in RO, with the remaining 23% attributable to error. The F-statistic of 245.02 (p = 0.000) confirms the collective significance of SAP and SOT on RO, while the Durbin-Watson statistic of 2.04 suggests no autocorrelation in the results. The study conclude that organizations committed to SAP and SOT not only enhance resource efficiency but also contribute to broader sustainability goals by minimizing environmental impact and operational costs. This study advances knowledge by integrating sustainable accounting practices (SAP) and sustainable office technology (SOT), introducing cultural diversity in SAP, technology lifespan management in SOT, and revenue per employee as a proxy for resource optimization (RO) to enhance resource efficiency in developing economies.

Keywords: Sustainable Accounting, Office Technology, Resource Optimization, Developing Economies

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