قياس أثر استخدام نظام المعلومات المحاسبية البيئية على جودة الأداء المؤسسي : دراسة حالة على إحدى الشركات الصناعية بدولة الكويت

الملخص EN

The study aimed to show the extent of the contribution of information and environmental accounting in the Kuwaiti industrial companies in the special environmental performance, cost analysis and control, and the statement of the relationship between the environmental performance of industrial companies with Kuwaiti and efficiency of economic performance, effectiveness and competitiveness in the market, the researchers relied on inductive deductive, and the case study method by designing questionnaires concerning accountants, auditors and managers millions in cement company as one of the Kuwaiti industrial companies, applied on a sample number 223 of CFOs and officials of the environment in industrial companies in the oil, cement and petrochemical sectors, and building materials industries, cables and electrical industries, the study found out that there are correlation significant positive significant between the environmental performance of industrial companies and the efficiency and effectiveness of economic performance and increase competitiveness, and the existence of significant positive significant correlation between the presence of environmental accounting information system has the ability to analyze, control and report on environmental performance and the rationalization and improvement of environmental performance in industrial companies Kuwait, the study recommended increasing concern for the environment and maintain after the great development that has occurred in the manufacturing techniques.