This study evaluated the effect of social accounting on the sustainability of some selected
manufacturing companies in Nigeria. Data were sourced from National Bureau of Statistics Survey
of Nigerian manufacturing sector. The Data were analysed using simple regression and correlation
methods, with SPSS version 20 as the statistical package. The Result of the study among other things
affirms that social characteristics such as employment cost does not influence the sustainability of
manufacturing companies in Nigeria while on the other hand; this study also found out that
sustainability practices do not differ significantly among manufacturing companies in Nigeria. The
study therefore, recommends that companies should consider social accounting imperative and
make it a distinct but an integral part of the financial policies of their companies. Manufacturing
companies on their own should also put in place the necessary practices/measures to ensure the
sustainability of their organizations in their operation area. Manufacturing firms should also as well
endeavour to enhance the welfare of their employees by ensuring a favourable package, including
a good working environment and good pay.
