دور المحاسبة كألية لإثبات التوجه البيئي للمؤسسات الاقتصادية : دراسة حالة مؤسسة الإسمنت عين التوتة

الملخص EN

Through this research, the role of accounting as a mechanism to demonstrate the ecological orientation of the Ain Touta cement plant, which strives to strictly implement all measures allowing the environment in the implementation of the strategic choice of sustainable development, was addressed and the main problem was what was the role of accounting as a mechanism to prove the environmental orientation of economic institution.

at the Ain Touta cement foundation, where did the study achieve a set of results, the most important of which is that accounting is the main mechanism to highlight the environmental orientation of this foundation, and is also the legal mechanism to record, measure and disclose all environmtally related events in this company.