واقع القياس المحاسبي عن التكاليف البيئية في المؤسسات الاقتصادية الجزائرية : دراسة حالة : مؤسسة البسكرية للاسمنت

Abstract EN

This study aims to highlight the reality of accounting measurement of environmental costs in Algerian economic institutions, by presenting the concepts related to accounting measurement of environmental costs in the theoretical framework, based on the descriptive approach, and to achieve the objectives of the study was based on the method of A case study at Al-Biskria Cement, where this study found that the institution measures some environmental costs and discloses them, but not separately from other costs, and that there is a slow response to accounting thought and practical application with regard to improvements to accounting systems to become more able to orb environmental costs.