دور المحاسبة الإدارية البيئية في تقييم الأداء البيئي للمؤسسات

Abstract

This research aims at the extent to which environmental accounting is applied in assessing the environmental performance of industrial establishments. To achieve this goal, we have dealt with theoretical literature and previous studies. The second practical credit included a field study on the extent to which some industrial establishments active in the el oued state of environmental management accounting have been affected. This has influenced their assessment of environmental performance. And then rely on the questionnaire as a basic tool for obtaining information and using many statistical methods to determine the nature of data and tests appropriate to each hypothesis. There has been an awareness among the officials and frames of the industrial institution and the study of the importance of environmental management accounting, and if applied in institutions, this will lead to an assessment of its environmental.