دور محاسبة التكاليف البيئية في تحسين المعلومات المحاسبية : دراسة ميدانية بمؤسسة نفطال بسكرة

الملخص EN

This study aims to highlight the role of environmental cost accounting in improving accounting information, since environmental cost accounting is a tool that provides beneficiaries and decision makers with accounting information on environmental costs to give a complete picture of the performance of the institution.

A field study was conducted at Naftal Biskra, where the descriptive approach and the case study method were used to test hypothesesA number of results have been reached.

The most important of these results is the lack of effective application of environmental accounting in the institution in question, although it follows the laws and regulations in measuring their environmental costs.

The application of environmental cost accounting helps in accounting disclosure by providing information on environmental costs in the lists that lead to transparency And the reliability of disclosed accounting information