دور نظام المحاسبة الإدارية البيئية في ترشيد قرارات الإدارة لدعم القدرة التنافسية لمنظمات الأعمال

الملخص EN

This research aims to reach a framework for an integrated accounting system of environmental management guide for business organizations in particular affecting negatively on the environment, so that they can perform under a set of principles and methods to bridge the gap between the economic interests of the organization and the environmental interests of the society, as well as to show the role of the accounting system of environmental management as provided by the environmental accounting information and the use of many of its tools to view rationalization and improve the quality of the elements of various administrative decisions on the basis of economic and environmental criteria together to support the competitiveness of business organizations.

And may show through the results of the study and there were shortcomings in the accounting system with regard to the traditional administrative activities and management decisions on environmental matters, and that it requires the emergence of environmental management accounting system for this purpose and in accordance with the system of environmental management systems and the other accounting systems in business organizations.

And has shown results of the study also said there is no agreement among researchers about the specific framework for environmental management accounting system in the use of related terms and their tools and the quality of data and information provided by them.

It is also the accounting system of environmental management extension of the field of traditional management accounting and that it includes the physical environmental management accounting and monetary environmental management accounting .It is also the most important tool in accounting for the activity-based costing, and the total-life cycle cost, the eco-balance account, environmental supply chain.

And because improved environmental performance has become an important element of strengthening the capacity of business organizations to strengthen their competitive position, what is provided by the system of environmental management accounting data and accounting information will help rationalize the management of organizations in the resolutions of various administrative, decisions, which is reflected in the sustainability and growth and achieving profitability in the long term, and thus supporting their competitiveness.