مجلة إضافات إقتصادية
Volume 10, Numéro 2, Pages 2299-2321
2026-09-30

The Role Of Environmental Accounting In Enhancing The Qualitative Characteristics Of Financial Information: A Field Study On A Sample Of Accounting Professionals In Algeria



Authors : Abderrahim Mouna Ahlam . Sahnoune Nassim .

Abstract

This study examines the impact of environmental accounting on enhancing the qualitative characteristics of financial information, as a modern trend in contemporary accounting thought and a necessary response to continuous regulatory and professional developments. A questionnaire was distributed to a sample of accounting practitioners working in economic institutions, and the results were analyzed using SPSS V26. The study found a statistically significant impact of environmental accounting on relevance, verifiability, and comparability. However, no impact was found on faithful representation, timeliness, and understandability from the perspective of professional practitioners.

Keywords

Environmental Accounting ; Financial Information Quality ; Qualitative Characteristics ; Contemporary Accounting Thought

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