دور المحاسبة القومية الخضراء في دعم تقنية الإنتاج الأنظف في منظمات الأعمال : دراسة تحليلية

Abstract EN

The current information provided by the accounting to its beneficiaries is no longer sufficient for the purposes of the environment and hence the study seeks to the urgent need for green accounting to measure the environmental costs and to identify the nature and quality and know the effects, so green accounting is a tool that provides beneficiaries and decision makers with accounting information related to the costs of environmental performance and assistance To improve the quality of accounting information, enabling management and users of accounting information to rationalize management decisions and decisions related to investment and finance to support the application of cleaner production technology.

Therefore, the current study dealt with the concept of green national accounting and its relationship with other important concepts, and the possibility of benefiting from them in supporting cleaner production technology.

The problem of the study focused on the lack of interest in organizations of green accounting and lack of adequate knowledge, and to take advantage of their outputs in assessing the possibilities of the application of cleaner production technology.

The importance of the study is to give a clear picture of green accounting and the benefits that organizations derive from their use and the possibility of describing it as a useful element in supporting the application of cleaner production technology.

The main objective of the study was to clarify the role of green accounting in supporting the application of cleaner production technology.

The study was based on the main hypothesis that the use of green accounting in organizations positively affects the application of cleaner production technology.

The study resulted in a number of conclusions related to the subject of the study, the most important of which is that the intellectual and practical contributions in the field of green accounting and risk management are still few compared to the size of the challenge and the effects associated with the subject of environmental pollution, and that the application of green accounting requires the concerted efforts of various employees of the organization, engineers, technicians and administrators as well.

For accountants, which contributes to the rationalization of decisions to support the application of cleaner production technology.

The study concludes with a set of recommendations, namely the need to increase attention to green accounting because it promotes and supports the application of cleaner production technology, therefore, decision makers should benefit from them in decision making.