The reality of the application of environmental accounting in the iron and steel sector in Libya : a case study in the Libyan iron and steel company, Misurata–Libya

الملخص EN

This research aims at shedding the light on the environmental accounting which is considered to be one of the most important area in accounting discipline.

It also studies the reality of the application of environmental accounting in the Iron and Steel sector in Libya.

The questionnaire of this study was used for data collection from respondents who are employed in the Libyan Iron and Steel Company ,Misurata–Libya (LISC).The Statistical Package for Social Sciences (SPSS) was also used for the analysis.

Several important results were revealed including that the (LISC) highly applies the environmental accounting, and it faces some obstacles in conducting its application.

Furthermore, the researched company realizes the importance of applying the environmental accounting as a need for quality procedures.

It was suggested that training courses should be held periodically to spread the awareness of environmental accounting.

In addition, social responsibility and sustainability should be taken into consideration in the company's strategic plan.