العوامل المؤثرة على تبني المحاسبة البيئية : دراسة ميدانية

الملخص EN

The purpose of this study is to identify the factors affecting the adoption of enviromental accounting from the auditors and professional accountants point of view in Algeria.

A total of 68 questionnaires have been collected using convenience sampling.

The results indicated that Environmental awareness; environmental legislation; rehabilitation of the human element have significant positive impacts on adoption of environmental accounting.

Finally, based on research results, a number of recommendations were introduced to corporate managers and policy makers in Algeria.