تأثير الاستراتيجية البيئية في المنفعة المدركة لأدوات المحاسبة الإدارية البيئية : دراسة تجريبية على الشركات الصناعية السورية

الملخص EN

Drawing from the contingency theory, this research examines the impact of environmental strategy (ES) on the perceived usefulness of environmental management accounting (EMA) tools.

Hypotheses were constructed for there is a positive relationship between the type of ES and perceived usefulness of EMA tools.

A total of 80 managers working in 20 Syrian manufacturing companies participated in the survey.

The ES was tested against the perceived usefulness of EMA tools via simple regression analysis and correlation.

The findings indicated that there is a positive relationship between ES and the perceived usefulness of EMA tools.

The findings were discussed, and some recommendations and suggestions were provided.