social and human sciences review مجلة العلوم الاجتماعية والانسانية
Volume 18, Numéro 36, Pages 157-182
2017-06-01
مدى إدراك المؤسسات الصناعية الجزائرية لأهمية المحاسبة الإدارية البيئية: دراسة ميدانية في مؤسسات الإسمنت
الكاتب : مسامح مختار . عبد الصمد نجوى .
الملخص
This study aims at recognizing the extent of perception of Algerian manufacturing enterprises for the importance of environmental management accounting. To achieve the study’ objectives, a questionnaire was used to collect data on the study variables. The form has been distributed to a sample consisted of 40 individuals from those in charge of administration in public cement enterprises, 32 of the forms were returned and adopted for analysis and study purpose, thus, forming a response rate of 80% of the study’s sample. The main findings of this study are: There is a perception and awareness of the Algerian manufacturing enterprises about the importance of environmental management accounting with a high degree, especially at the internal level; and there are statistically significant differences at the level α≤0.05 between attitudes concerning the importance of environmental management accounting attributed to scientific qualification and professional experience.
الكلمات المفتاحية
Algerian manufacturing enterprises, environmental management accounting, public sector.
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