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Impact of the environment Commitment for strengthening the quality of Environmental Accounting -Case Study within the National Company of Cement-

Author

Listed:
  • سعاد شدري معمر

    (University of Bouira (Algeria))

  • فضيلة زواوي

    (University of Boumerdes, Algeria)

Abstract

تهدف هذه الدراسة إلى إظهار أثر الالتزام البيئي للمؤسسة على تعزيز جودة المحاسبية البيئية، بتحديد محددات جودة المحاسبة البيئية ومن بينها: تفعيل الأداء البيئي المستدام لتحقيق الإبتكار الأخضر في ظل نظام بيئي فعال الذي يقوم على تقليل التكاليف البيئية، حيث اعتمدنا على المنهج الوصفي التحليلي لتحليل متغيرات الدراسة، وكذا منهج دراسة حالة في المؤسسة الوطنية للاسمنت بالاعتماد على برنامج SPSS.V25 التحليل الاحصائي للبيانات، وقد توصلت هذه الدراسة إلى وجود أثر ذو دلالة احصائية عند مستوى المعنوية (α≤0.05) للالتزام البيئي على جودة المحاسبة البيئية الكلمات المفتاحية : التزام بيئي، محاسبة بيئية، جودة المحاسبة البيئية، أداء بيئي مستدام، ابتكار أخضر. تصنيف This study aims to reveal the impact of the environmental commitment of the company in order to strengthen the quality of the environmental accounting, through the determination of the accounting quality parameters, from which are: The activation of the sustainable environment performance to achieve green innovation, in the light of an effective environmental system, that stands for less environmental charges. We have opted for the descriptive analytic method for the analysis of variables, as well as a case study within the National Company of Cement, by the mean of a questionnaire based on the results of the Program SPSS. V25 - Statistics Data Analysis, this study has concluded to the existence a significant statistics impact on the moral level (α≤0.05) of the Environmental commitment to the quality of environmental accounting Key words: Environmental Commitment, Environmental Accounting, Quality of Environmental Accounting, sustainable Environmental Performance, Green Innovation.

Suggested Citation

Handle: RePEc:bjm:ijep00:v:4:y:2021:i:01:id:178
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