المحاسبة الإدارية البيئية و دورها في تحقيق الميزة التنافسية : دراسة ميدانية على الشركة الليبية للحديد و الصلب-مصراته

الملخص EN

The study aimed to publicize the importance of environmental management accounting, and Polling officials and employees of General Directorate for Financial Affairs in the Libyan Iron and Steel Company, if the Implement of (EMA) will contribute to creating a competitive advantage , the study conducted indirect interviews with officials, and used a questionnaire which was distributed to the study sample.

the study concluded that the Libyan iron and steel Company has an environmental outstanding performance, as it is making huge efforts to protection the environment, but that was not matched by the development of the accounting practices within them, since they do not apply environmental management accounting, and the results showed that officials and employees of the Libyan iron and steel Company have an awareness of the concept of (EMA), also it showed that (EMA) application may contribute to Creating competitive advantage, but in contrast there are constraints concerns limit the application of (EMA), including the difficulty of environmental costs measure and the lack of coordination and close cooperation between the accounting departments and other departments, also the lack of interest from the community on environmental issues