أثر محاسبة التكاليف البيئية على اتخاذ القراراتلتحقيق التنمية المستدامة

الملخص EN

The study aimed at explaining the impact of environmental cost accounting and disclosure on decision making for sustainable development, and presenting proposals for its development.

(100) questionnaires were analyzed and (100) questionnaires were used.

T test was used for each sample to test the hypotheses of the study.

The researchers found that there is a statistically significant relationship between the environmental costs and their disclosure, and the development of awareness among officials, managers and employees, which is reflected in the impact of achieving sustainable development, and showing a statistically significant relationship between, and it was found that there is no application of environmental costs and disclosure of environmental costs and disclosure and the extent of their environmental application.

The study suggested some recommendations to develop the application of accounting for the lack of qualified human cadres, and finally on the environmental costs and disclosure to provide information at the company on the tenth of Ramadan, the study recommends the need to be applied Cost accounting and environmental disclosure procedures help to make good decisions.

With an accounting system in the maize company that provides a lot of information to be disclosed in the financial statements, the study recommends that the cost accounting and environmental disclosure procedures in the company should be applied so as to improve the fairness of the financial statements, And the financial section of the importance of the application of costs and environmental disclosure of the industrial company of corn, and it also recommends the need for training modules in environmental accounting and the need for the adequacy of staff working in the accounting department who are fully familiar with environmental accounting.