مجلة البحوث الاقتصادية المتقدمة
Volume 11, Numéro 1, Pages 217-237
2026-03-31
The Contribution Of Accounting Measurement And Disclosure Of Environmental Costs In Enhancing The Quality Of Financial Statements: A Study Of Accounting Professionals’ Perspectives
Authors : Bouaziz Brahim .
Abstract
This study examines the requirements for measuring and disclosing environmental costs and their effect on the quality of financial statements, recognizing environmental accounting as a necessary response to evolving regulatory and professional developments. An exploratory field approach was employed, targeting accountants in economic institutions within the industrial zone of Batna, with 67 valid questionnaires analyzed using SPSS (version 23). Descriptive and inferential statistical techniques were applied to test the study hypotheses. The findings reveal a statistically significant positive relationship between awareness of environmental cost measurement and disclosure and improvements in environmental performance, leading to enhanced financial reporting quality. The study recommends strengthening the Algerian financial accounting system by establishing clear methodological bases for measuring, presenting, and disclosing environmental costs to improve financial statement quality and support effective decision-making.
Keywords
Environmental costs; Financial statement quality; Accounting measurement; Accounting disclosure.
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
