واقع استخدام المحاسبة البيئية في المؤسسات الصناعية – دراسة حالة مؤسسة "نفطال"- بتيارت

Abstract

This study aimed to shed light on the reality of using environmental accounting in industrial enterprises, through a case study of the "Naftal" Corporation - Tiaret. The study relied on two descriptive and analytical approaches due to their suitability for the purposes of the study, the questionnaire was also adopted as a main tool for the study, as it was distributed to a sample of employees of the branches of the "Naftal" organization in the currents of specialists in the field of accounting and finance. The study reached a set of results, the most important of which are: There is an actual application of environmental accounting in addition to an awareness of the importance of environmental accounting by individuals the study sample, it was also found that the industrial establishment "Naftal" in Tiaret faces difficulties and obstacles when applying environmental accounting. This is due to several reasons, foremost of which is the lack of management knowledge of environmental accounting methods, the failure to enact laws and legislations that oblige industrial establishments to carry out environmental accounting procedures, and the lack of detailed information needed to apply environmental accounting methods Environmental accounting.