أثر استخدام نظام محاسبة استهلاك الموارد على تخفيض التكاليف البيئية : دراسة ميدانية على شركات المساهمة الصناعية السعودية

الملخص EN

The primary aim of this study is to investigate the impact of the resource consumption accounting (RCA) system on environmental costs reduction among Saudi manufacturing corporations.

in addition, this study examined the impact of the use of the (RCA) system on reducing the costs of environmental prevention, control, inventory and measurement, and failure.

a questionnaire was designed to collect data from Saudi manufacturing corporations, and it was published using the (LinkedIn) application.

(73) questionnaires were obtained, and simple and multiple linear regression methods were used to analyze the survey data.

the findings indicated that there is a statistically significant positive effect of the use of the (RCA) system on reducing environmental costs by (42%).

the study also found a statistically significant positive effect of the use of the (RCA) system on reducing environmental prevention costs by (36%), environmental control by (29.9%), environmental failure by (28.8%), and environmental inventory and measurement by (24.6%).

thus, the assumptions of the study are supported.

the findings of this study contribute to the practical implications by educating organizations about the importance of using the (RCA) system on reducing environmental costs.

furthermore, the study contributes to the growing interest in holding training and awareness workshops for accountants to be familiar with the latest cost systems.