recherches économiques
Volume 20, Numéro 1, Pages 126-145
2025-06-30

The Necessityof Adopting Environmental Accounting In Algeria In Light Of Modern Challenges And Bets - A Field Study



Authors : Houas Mohamed .

Abstract

The aim of this study is to provide a summary of the literature on environmental accounting and environmental disclosure, in addition to a number of pressures behind the growing international interest in the latter, which in turn represent stakes in the face of environmental accounting in Algeria. In a second phase, we will try to identify the need to identify and apply environmental accounting in Algeria in light of the recent challenges through a survey. On this basis, this study was divided into two main axes: the first axis reviews the theoretical framework of environmental accounting and environmental disclosure; and the second axis is represented in the survey, which included a number of university professors and researchers with interest and research in this field in addition to a number of employees at the level of Mitidja Cement Company (S.C.MI - GICA), due to its availability of a cell in charge of environmental accounting. Through the study presented, we found that there is a strong correlation (positive relationship) between the need for a general framework for environmental accounting at the level of Algerian institutions and the role playedby environmental disclosure in raising the quality of financial statements and decision-making.

Keywords

Environmental Accounting ; Green Accounting ; Environmental Disclosure

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

Thé Cultural And Linguistic Impact Of Gothic Literature On The Identity Of Algerian Teenagers: A Metamorphosis.

Said Houari Amel . 
pages 257-268.

Reforming Public Accounting In The Context Of Adopting International Public Sector Accounting Standards (ipsas) – A Field Study Of A Sample Of Employees In Public Administration –

Touat Nasr Eddine .  Zerrout Ridha . 
pages 127-146.

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.

Formats de citation