المحاسبة البيئية و أثرها على أبعاد التنمية المستدامة بالمؤسسات الاقتصادية الجزائرية : دراسة ميدانية على عينة من المؤسسات الاقتصادية

الملخص EN

This study aims to clarify the impact of applying environmental accounting on the dimensions of sustainable development in Algerian economic institutions, by addressing general concepts of environmental accounting and sustainable development, highlighting the relationship between them, in the theoretical framework of the study, based on the descriptive and analytical approach, and to achieve the objectives of the study A case study method was relied on, which is represented in the questionnaire tool (the questionnaire), where the latter was distributed to a group of accountants and financiers of several Algerian economic institutions, whose number reached (40) individuals, and to analyze the data and test the hypotheses of the study, the statistical package (Spss), This study concluded that environmental accounting has a significant impact on the dimensions of sustainable development.