أثر تطبيق نظام المحاسبة البيئية على تقليل التكاليف البيئية في المنشآت الصناعية السودانية : دراسة ميدانية

الملخص EN

The study focused on the problem of the non-application of Environmental Accounting in industrial installations despite the fact that industry is considered one of the most harmful pollutants of the environment, as well as explaining the resulting impact on accounting measurements of environmental cost, beside the lack of accounting gauging of environmental costs in a an accurate manner, a matter that makes difficult to assess the environmental performance of the Sudanese industrial installations.

Therefore, the problem may be formulated through the following questions; Do the Sudanese Installations have accounting systems that enable them to gauge the environmental costs? Will the gauging and proving of environmental costs help improve the environmental performance of Sudanese industrial companies? The study reached a number of conclusions some of which are; The current conventional accounting systems cannot accommodate the measurement of environmental costs and benefits in a proper fair manner..

Accurate environmental