أثرالتطورات في منظومة الإدارة البيئية على الفكرالمحاسبي في المنشآت الصغيرة و المتوسطة

الملخص EN

The study aims to shed light on the developments in the environmental management system on the accounting thinking of industrial SMEs, especially in light of the increasing efforts of the international environmental organizations and the United Nations Environment Program, which led to increasing environmental awareness during the past two decades.

Environmental factors in most countries of the world, which made these industrial enterprises concerned with environmental performance and works to improve and develop, as the environmental performance extension of the social performance and environmental developments of the economic establishment as the environment is the medium in which it works Plants of various components of natural and human resources.

The expression of economic, social and environmental performance is carried out through a single intellectual framework, since the results of the activity of the establishment are the outcome of the different aspects of performance, and therefore performance can not be separated either by accounting measurement or disclosure.

For this reason, the importance of the study in the proper analysis of the components of environmental costs in small and medium-sized enterprises (SMEs) has been recognized for the negative effects of non-study and the correct accounting measurement of these costs.