نموذج مقترح لاستخدام المحاسبة عن الأثر البيئي تحسين جودة المعلومات بقطاع المقاولات : دراسة تطبيقية

الملخص EN

This study aims to Preparation a model for the use of the accounting for the environmental impact to improve the quality of information when making the top management decisions contracting sector, which achieves efficient environmental impact assessment costs in order to be disclosed in the financial reports, and so the problem of the research is the lack of understanding and awareness on the part of the top management installations, construction sector, the importance of the application of the measurement and disclosure of accounting for environmental performance in the financial statements to improve the quality of information, and what are the obstacles that prevent the enterprises in the measurement and disclosure of environmental costs to improve the quality of information on the environmental impact in the construction sector companies.

The study examined the concept of accounting for the environmental impact as selection variables, standards and procedures for the process to measure the environmental impact of the facility and the impact of environmental performance on the quality of information provided to the top management on the decisions they make plans for the development of future costs.

The researcher depends on deductive approach based primarily on the development of information derived directly from the references and research and previous studies as well as scientific journals and periodicals on the subject, it has also been compiling data on the study through questionnaires distributed to companies in the construction sector.

The researcher reached several conclusions, including the attention span of facilities sector contracting the environmental impact, and the extent of the accounting system applied to the entity's ability to measure the environmental impact resultin7g from the facility on the surrounding environment, the activities of the costs, and the importance of the effect of the measurement and analysis of the environmental impact on the quality of accounting information facility, with the knowledge of the obstacles that stand in the application of the measurement and disclosure of environmental impact in the financial statements of the companies construction sector costs.