مدى تبني الشركات الصناعية الأردنية لتقنية المحاسبة الإدارية البيئية و المحاسبة عن التكاليف البيئية

الملخص EN

The objective of this study is to recognize whether the industrial Jordanian companies adopt the Environmental Management Accounting (EMA) technique and whether they account for the environmental costs for their internal use.

In order to achieve this objective, a questionnaire that consists of thirty questions was developed and distributed to the entire target population of industrial Jordanian companies that were listed on Amman Stock Exchange for the year 2007.

Forty-four questionnaires were returned, of which forty-one were found suitable for statistical analysis, forming a ratio of (60.3%) of population (68).

For testing the hypotheses, OneSample t-test was used.

The results of this study show that industrial Jordanian companies adopt EMA for the internal use, the companies also account for three of environmental costs categories (waste and emission treatment, prevention and environmental management, and material purchase value), while the forth category of environmental costs (processing costs) was not accounted for.

It is recommend that the companies should pay more attention with regard to tracing and identifying some of the environmental costs at the organization level.