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| Titre : | متطلبات تطبيق المحاسبة البيئية في المؤسسات الصناعية : دراسة حالة مؤسسة الإسمنت بعين الكبيرة -سطيف- SCAEK | | Type de document : | texte imprimé | | Auteurs : | حمريش يونس عبد الرحيم, Auteur ; رحال مرينا, Auteur ; بوذراع خولة, Auteur ; كفوس نوال, Directeur de thèse | | Editeur : | كلية العلوم الاقتصادية والتجارية وعلوم التسير | | Année de publication : | 2024 | | Importance : | 177 | | Format : | نسخة إلكترونية | | ISBN/ISSN/EAN : | TH/M4975 | | Langues : | Arabe | | Résumé : |
The aim of this research is to explore the requirements for implementing environmental accounting in Algerian industrial enterprises. The theoretical part of the research was dedicated to studying the conceptual framework of environmental accounting, including the definition and importance of its implementation, the requirements for its application, the main environmental costs, and the methods for measuring and disclosing them in financial statements. The practical part focused on highlighting the current state of environmental accounting application in industrial enterprises through a case study of the Ain El Kebira Cement Company.
The study found that there is an awareness of the importance and role of environmental accounting among the company's employees and an actual implementation of environmental accounting, evidenced by the availability of its requirements within the company and compliance with environmental laws and standards. However, despite the company's attention to environmental costs, these costs are integrated into other accounts, and no specific accounts are created for them. Additionally, the company faces challenges in the practical application of environmental accounting measurement and disclosure due to the lack of laws and regulations mandating industrial enterprises to undertake environmental accounting procedures. It was also found that the company implicitly discloses its environmental costs within its regular financial statement.
Keywords: environmental accounting; environmental costs; environmental accounting measurement and disclosure .
| | En ligne : | https://drive.google.com/file/d/1U9oh7fYsAsMDo-_bYxILx1jP0jHlQ09a/view?usp=drive [...] |
متطلبات تطبيق المحاسبة البيئية في المؤسسات الصناعية : دراسة حالة مؤسسة الإسمنت بعين الكبيرة -سطيف- SCAEK [texte imprimé] / حمريش يونس عبد الرحيم, Auteur ; رحال مرينا, Auteur ; بوذراع خولة, Auteur ; كفوس نوال, Directeur de thèse . - [S.l.] : كلية العلوم الاقتصادية والتجارية وعلوم التسير, 2024 . - 177 ; نسخة إلكترونية. ISSN : TH/M4975 Langues : Arabe | Résumé : |
The aim of this research is to explore the requirements for implementing environmental accounting in Algerian industrial enterprises. The theoretical part of the research was dedicated to studying the conceptual framework of environmental accounting, including the definition and importance of its implementation, the requirements for its application, the main environmental costs, and the methods for measuring and disclosing them in financial statements. The practical part focused on highlighting the current state of environmental accounting application in industrial enterprises through a case study of the Ain El Kebira Cement Company.
The study found that there is an awareness of the importance and role of environmental accounting among the company's employees and an actual implementation of environmental accounting, evidenced by the availability of its requirements within the company and compliance with environmental laws and standards. However, despite the company's attention to environmental costs, these costs are integrated into other accounts, and no specific accounts are created for them. Additionally, the company faces challenges in the practical application of environmental accounting measurement and disclosure due to the lack of laws and regulations mandating industrial enterprises to undertake environmental accounting procedures. It was also found that the company implicitly discloses its environmental costs within its regular financial statement.
Keywords: environmental accounting; environmental costs; environmental accounting measurement and disclosure .
| | En ligne : | https://drive.google.com/file/d/1U9oh7fYsAsMDo-_bYxILx1jP0jHlQ09a/view?usp=drive [...] |
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