THE INFLUENCE OF LEGITIMACY AND MARKETING IN THE CONTEXT OF ACCOUNTING FOR THE ENVIRONMENT IN A SUB-SAHARAN AFRICAN COUNTRY

摘要: Purpose - The paper intends to serve as a contribution the requirements for organizations account and disclose social environmental (SE) consequences of their activities, aspects concept sustainability accounting (SA). In particular, this research study investigates current practices (EA), whether it is influenced by same values that society used marketing tool oil gas sector in Uganda, less developed country. Design/methodology/approach involved 57 petroleum supply chains. Major data collection methods included review 13 annual reports/statements companies both structured semi- questionnaire involving 272 respondents, with response rate 57.0%. A mixed- methodological approach was employed analyze qualitative quantitative together. Findings (1) There are no detailed archival records related EA; (2) respondents' (106) responses possible not environment were almost indifferent on issues influence marketing, indicated small differences mean (1.83 2.50) standard deviations (0.504 0.925); (3) legitimacy ranged from 8.3% 90.0%, while 1.92 3.90 0.303 1.482; (4) we suggest EA currently being done, which an indicator poor management environment; (5) results support significant determining factor environment, despite having role fulfill; (6) do theory legitimacy, because products suppliers country respond laws, regulations guidelines. Originality/value highlighted perspective how trends activities aspect SA youthful population, open markets, abundant resources unexploited reserves distinguishes others similar topics.