The Factors Affecting the Adoption of Enviromental Accounting: An Empirical Study

  • إسماعيل مولوج / حكيم خلفاوي جامعة المدية
Keywords: Accounting, Environment, Costs, Sustainable Development

Abstract

The purpose of this study is to identify the factors affecting the adoption of enviromental accounting from the auditors and professional accountants point of view in Algeria. A total of 68 questionnaires have been collected using convenience sampling. The results indicated that Environmental awareness; environmental legislation; rehabilitation of the human element have significant positive impacts on adoption of environmental accounting. Finally, based on research results, a number of recommendations were introduced to  corporate managers and policy makers in Algeria.

Published
2020-02-05
How to Cite
حكيم خلفاويإ. م. /. (2020). The Factors Affecting the Adoption of Enviromental Accounting: An Empirical Study. Afak for Sciences, 4(3). Retrieved from https://afak-revues.com/index.php/afak/article/view/93
Section
Articles