Accounting and Sustainable Development: What of Tomorrow's Challenges? | ASJP

Management and social perspectives
Volume 3, Numéro 2, Pages 67-83
2024-12-31

Accounting And Sustainable Development: What Of Tomorrow's Challenges?

Authors : Fates Nesrine . Hamza Zakaria . Almi Hassiba .

Abstract

Algeria has embedded environmental protection within its national development strategy by implementing an environmental taxation framework aimed at reducing waste generation and financing key environmental initiatives. This approach supports the broader objective of sustainable development. This study explores the central role of environmental taxes in fostering sustainable waste management, focusing on Algeria’s pathway to sustainability. Specifically, it investigates the efficacy of green tax collection mechanisms in Algeria amidst shifting environmental and economic dynamics. The findings reveal that while environmental taxes significantly reduce waste management costs and strengthen the financial resources of local communities, challenges such as tax evasion and legal loopholes hinder their optimal effectiveness.

Keywords

Environmental Taxation, Waste Management, Sustainable Development, Algeria.

دور بطاقة الأداء المتوازن المستدام في دعم أسواق الغد – دراسة استشرافية لأسواق الغد الخضراء عالميا- The Role Of The Sbsc In Supporting Tomorrow's Markets -an Outlook Study Tomorrow's Green Markets In Worldwide-

بن خيرة ميلود . قارة إبتسام .
ص 105-125.

Reality And Challenges Of Implementing The Fifteenth Goal Of The United Nations 2030 Development Program In The Field Of Sustainable Forest Management - A Study In Light Of The Sustainable Development Goals Reports For The Years 2021 And 2022-

Belhocine Kenza . Khaldi Zineb .
pages 1735-1745.

واقع القياس المحاسبي لعناصر القوائم المالية في ظل الاختلاف بين النظامين المحاسبي والجبائي ومتطلبات المعيار المحاسبي الدولي (ias12) - دراسة على عينة من المؤسسات الاقتصادية في الجزائر- The Reality Of Accounting Measurement For The Elements Of Financial Statements In Light Of The Difference Between The Accounting And Tax Systems And The Requirements Of The International Accounting Standard (ias12) -a Study On A Sample Of Economic Institutions In Algeria-

طويرات رابح . بيصار عبد الحكيم . مشقق الحسين .
ص 908-927.

الإفصاح المحاسبي عن القوائم المالية وفق نظام المحاسبة المالية و وفق المعايير المحاسبية الدولية –دراسة مقارنة- Disclosure Of Accounting For Financial Statements In Accordance With The Financial Accounting System And In Accordance With International Accounting Standards- A Comparative Study

شاهد إلياس . دفرور عبد النعيم .
ص 148-160.

From International Accounting Standards To National Accounting Systems: Which Accounting Identity For Which Future?

Ouarab Ali .
pages 29-54.