ASSESSING MITIGATION STRATEGIES AND ACCOUNTING PROCESSES IN MINIMISING THE ENVIRONMENTAL DEGRADATION IN MUBI NORTH LGA

ABSTRACT This study assessed mitigation strategies and accounting processes in minimising environmental degradation in Mubi North Local Government Area (LGA) of Adamawa State, Nigeria. An exploratory research design was employed, with primary data collected from 91 purposively selected respondents out of 100. Structured questionnaires were administered, and data were analysed using Partial Least Squares-Structural Equation Model. The research questions centered on the effectiveness of mitigation strategies, the contribution of accounting processes, and the challenges of integrating both. Corresponding hypotheses tested whether mitigation strategies, accounting processes, and their integration significantly influence the minimisation of environmental degradation in the study area integration between these efforts. The findings provide that mitigation strategies and accounting processes collectively contributes to minimizing environmental degradation in Mubi North LGA. The effectiveness of the mitigation strategies (EEM) emerged as the strongest predictor consistent with prior studies that stressed the role of well-structured intervention in environmental sustainability. Accounting processes such as budgeting, environmental cost tracking, and auditing are effectively absent at the local level, this reflects a broader pattern across Nigeria where environmental accounting and reporting remain underutilized, even in corporate and government contexts. The study recommends institutionalizing environmental accounting at the local government level, strengthening community-based mitigation initiatives, and enhancing technical capacity for environmental budgeting and reporting. Furthermore, policies should integrate financial accountability with ecological interventions to ensure sustainable environmental governance and align with Nigeria’s Sustainable Development Goals (SDGs).