أهمية تطبيق المحاسبة البيئية في المؤسسات الإقتصادية الجزائرية

الملخص EN

The objective of the article is to address the extent to which the company in Algeria is interested in applying environmental accounting as a modern concept that has an Important role in the field of environmental protection by translating its environmental obligations though its accounting functions in the form of an environmental information system that contributes to influencing decision – making processes to prevent or mitigate the effects of its production operations environmental polluting 'where this study concluded that the concept of environmental accounting in the company is one the concepts that are not widespread and there is an attempt to apply it though the adoption of environmental accounts to be considered as a secondary branch of the traditional accounting system to assess the extent of the impact of its economic activities on the environment and society.