مشروع البحث: المحاسبة البيئية ودورها في تحقيق التنمية المستدامة " دارسة ميدانية على الشركة الأهلية للإسمنت المساهمة"
تحميل...
المساهمين
الممولين
رقم التعريف
3-10
الباحث
محمد جمال إبراهيم أبو نوار
الوصف
This study aims to identify the role of environmental accounting in supporting the dimensions of sustainable development within the National Company for Cement (Joint-Stock Company). The research focuses on four main dimensions: environmental, economic, social, and technological. The descriptive analytical approach was employed, relying on a structured questionnaire to collect data from accountants working in the general administration and affiliated factories, using a comprehensive survey method to ensure accurate representation of the study population.
The findings revealed a high level of respondents’ perceptions toward all dimensions of sustainable development, with the weighted mean reaching (4.70) for the environmental dimension, (4.55) for the economic dimension, (4.67) for the social dimension, and (4.66) for the technological dimension. The results also showed no statistically significant differences attributable to most demographic variables, except for significant differences in the economic dimension in favor of accounting, finance, and banking majors, and differences in the technological dimension in favor of respondents with fewer years of experience. Furthermore, the analysis indicated a significant correlation at the 0.01 level among the four dimensions of sustainable development, reflecting their interrelatedness within the industrial work environment.
Based on these results, the study recommends enhancing the application of environmental accounting, developing environmental and accounting information systems, integrating environmental, social, and economic disclosures into annual financial reports, improving staff competencies through continuous training, encouraging investment in environmentally friendly technologies, strengthening coordination among relevant departments, and supporting applied research related to sustainability in the industrial sector.
الكلمات الدالة
المحاسبة