The role of green accounting in achieving sustainable development : a case study of Algerian cement enterprise-GICA

Abstract EN

This study aims to clarify the role played by green accounting in achieving sustainable development.

In order to reach the objectives of the study, a case study was carried out for the Algerian Cement Enterprise - GICA -, as it is among the industrial enterprises affecting the environment.

The method of interviews and observations was used.

In the end, the following results were reached, including that the environmental dimension has become imposed on the enterprise, because it is one of the important indicators in determining its competitiveness and an important variable of sustainable development, so the enterprise had to change its management style, and accounting has an important role in Sustainability of development through the information provided by the accounting system, which has taken a new dimension is the environmental dimension.