تحديات تطبيق المحاسبة الخضراء من خلال مقاربة التكاليف على أساس : دراسة ميدانية

Abstract EN

This study aims at the investigating a sample in the application of economic institutions for green accounting through its approach to the activities based costing approach.

Using this approach, helps in the proper determination of the total cost of the product and the allocation of costs associated with environmental protection, and it was through the answer to the following main problem : What is the extent of The challenges of applying green accounting through costing-based approach activities in economic institutions ? .

In this topic is divided into two parts, theoretical and applied, by using the descriptive-analytical approach.

The study tool consisted of a questionnaire distributed to a sample of eighty (80) individuals from experts in the field of accounting along with managers of economic institutions in the province of El-Oued.

It has been found that there is a lack of awareness among business organizations of the benefits of green accounting.

Moreover, these business organizations face large and multiple problems and obstacles if they are geared towards applying the cost entrance-based on green activities.