تبني المحاسبة البيئية و أثرها على الميزة التنافسية من وجهة نظر المختصين في المحاسبة

الملخص EN

The aims of this study is to highlight the importance of applying environmental accounting activities represented by accounting measurement and disclosure of environmental costs, as well as determine the impact of its application on competitive advantage dimensions (cost leadership, differentiation, focus) in economic entreprises.

In order to achieve these goals, 50 questionnaires was distributed to a sample of accounting professionals (accountants, extern auditors and university professors in accounting).

The data of the study were analyzed using the program (spss 21), and a set of statistical methods.

The more significant results from this study show that there is a positive and statistically significant impact of environmental accounting on competitive advantage dimensions combined, the relevant correlation between the two variables reached the value 48.

9%.

The study recommended the necessity of designing an environmental cost accounting management system that would assist enterprises in measuring and analyzing environmental costs, with the need to train human competencies in this field.