دراسة قياسية لتحديات تطبيق المحاسبة الخضراء في المؤسسات الصناعية الجزائرية في الغرب الجزائري

الملخص EN

This study aims to measure the challenges of green accounting and the degree of impact of each indicator (environmental awareness, accounting measurement, financial disclosure) on its application in the Algerian industrial enterprises at the level of the Algerian west.

in order to reach the objectives of the study, a questionnaire was distributed to the Algerian industrial enterprises at the level of western Algeria, using the statistical method in processing the data and information obtained.

the study found that 84.85% of the Algerian industrial enterprises, the sample of the study, confirmed that environmental awareness, accounting measurement of environmental costs, in addition to financial disclosure of environmental information are directly related to the application of green accounting.

in order to comply with green accounting so that economic institutions in general can measure and disclose their environmental information..