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