 Corresponding author: Inyang Ochi Inyang Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar,Nigeria. Copyright © 2022 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0. Ecological activities costs and line of work cost-effectiveness: The current trend in Nigeria Glory Tony Effiong 1 and Inyang Ochi Inyang 2, * 1 Department of Accounting, University of Calabar, Calabar, Nigeria. 2 Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria. World Journal of Advanced Research and Reviews, 2022, 15(01), 466–475 Publication history: Received on 18 June 2022; revised on 20 July 2022; accepted on 22 July 2022 Article DOI: https://doi.org/10.30574/wjarr.2022.15.1.0732 Abstract The study investigated the cost effects of ecological activities as they affect corporate cost-effectiveness of establishments. It highlighted on influence valuation of cost consequences on the managerial challenges and prospects towards enrichment of the cost-effectiveness of Nigerian oil trades. Facts for the study were collected by the use of a well-developed instrument and extraction from the commercial accounts, and these facts were analyzed using the ordinary least square method. The results discovered that there is positive relationship between organizational cost- effectiveness and major determining factor of ecological activities. Thus, these determining factors of ecological activities should be considered when making proceeds decision since it is desirable that establishments must sustain their proceeds amidst ecological challenges. Founded on findings of the study, it was suggested amongst others that Nigerian oil businesses should show statistics on ecological expenditure, ecological cost charged to income in the account as well as details in the notes to the accounts. To enhance the effectiveness of the policy as well as its compliance, separate financial records should be maintained for ecological expenditures. Keywords: Ecological activities; Ecological cost; Cost-effectiveness; Impression valuation; Cost benefit theory 1. Introduction Asuquo [1], Asuquo, Dan and Effion [2] submitted that, in years past, ecological issues were often ignored by both firms and individuals, but currently ecological friendly is entreated. Dangerous and perilous wastes and other such items were considered a necessary lost of a growing economy. Times have changed as people now realize the effect of waste product that actually could impair the surroundings. He went on to say that most people now recognize that preserving green air, water and land is more essential than lower cost product for consumers or high profit for business firms. That many people are willing to pay more for products that are ecologically friendly. The bottommost line of this squabble is that both the host municipal who owns/makes up the surroundings and oil conglomerates and other conglomerates that are domiciled in the environs derived a measure of benefit from the surroundings. If this is therefore accepted by both parties, then effort should be made to ensure that the surroundings is protected to allow for sustainable benefits. Sustainability here refers to the long term health of the global economy; and maintainable ecological growth/benefit aimed at meeting the needs of the present without conceding the ability of future generations to meet their own needs. The major obligation lies on the corporate organizations in our surroundings to ensure that the surroundings is treated as an essential part of the economic process and not treated as a free good [3, 4]. There is a great need to realize that everything that happens in the surroundings has an underlying cost, and just like any other cost, may contribute to both the success and failure of the business respectively. This study intended to ascertain the various ecological activities and also establish how their costs affect the cost-effectiveness of organizations