Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 206

Full Length Research Paper

Royalty interest management strategy and cost of oil and gas production in the Nigerian Niger- Delta

Akani, N. Fyneface
  • Akani, N. Fyneface
  • Department of Accounting, University of Port Harcourt, Nigeria.
  • Google Scholar
Oladutire, E. Oladeji
  • Oladutire, E. Oladeji
  • Department of Accounting, University of Benin, Nigeria.
  • Google Scholar

  •  Received: 30 May 2013
  •  Accepted: 22 January 2015
  •  Published: 31 March 2015


Amnesty International (2006). Nigeria: Oil, Poverty and Violence.



Banks FF (1987). "Some Aspects of Oil Futures and Oil Future Options Markets", World Energy Markets: Coping with Instability, Pro-ceedings, Ninth International Association of Energy Economics, Calgary, Canada, July 6-9, pp. 38-42.


Boham G (2005). "Resource Control Agitation: The way forward" Petroleum Training Journal, An Int. J 2(2):23-25.


Brennan MJ, Schwartz ES (1985). "Evaluating Natural Resources Investment", J Bus., 58(2):135 -157.


Carter P (2007). U.S. Department of State. Remarks on U.S. and International Cooperation in the Niger River Delta. Retrieved 8 May 2007, from


Egan J (1999). Troubled Times in the Niger Delta. Retrieved May 2007, from


Ekern S (1985). An Option Pricing Approach to Evaluating Petroleum Projects", Energy Economics, 10(3):91-99. Eremosele VE (1997). Financial Reporting Issues in Petroleum Refining and Petrochemicals", Nigeria Petroleum Business: A Hand Book. Lagos: Advent Communications Limited.


Ingersoll JE, Jr. Rose SA (1992). "Waiting to Invest: Investment and Uncertainty", J Bus., 65(1):1-29.


Junger S (2007). Blood Oil. Vanity



Lehman J (1989). "Valuing Oilfield Investments Using Option Pricing Theory", SPE 18923 (Working Paper) Presented at the SPE Hydrocarbon Economics and Evaluation Symposium, Dallas, March 9-10, Obara CL (2011). A profile of Petroleum Operations, Lecture Materials on Oil and Gas Accounting: M.Sc Accounting Programme, University of Port Harcourt.


Lohrenz J (1988). "Profitabilities on Federal Offshore Oil and Gas Leases: A Review." J Petroleum Technol., June, pp. 760-764.


Obi E (2005). "Sustainable Community Development SPDC's New Approach for Working in and with Communities."Being a Paper presented at Shell Seminar for Leaders of Faith-Based Organizations in Rivers State, (November 28).


Obi M (2005). "Oil in the Niger Delta: Problems and Prospects", Petroleum Training Journal, An Int. J, 2,(2), (May) pp. 31-39.


Omuku TO (2005). "The Dimensions of Niger Delta Struggle", Petroleum Training Journal, An Int. J, 2, (2,) (May) pp. 40-44.


Rosenthal DH (1988). "The Optimal Time to Explore an Oil and Gas Lease When Future Prices Are Uncertain", Unsolicited Working Paper, Society of Petroleum Engineers (SPE) 18733.