واقع تطبيق المحاسبة البيئية بشركات قطاع صناعة الإسمنت الليبية : دراسة ميدانية

Abstract EN

The main objective of this study is to identify the current status of the application of environmental accounting in the companies of the Libyan cement industry, and to achieve the objectives of the study, the descriptive analytical approach was relied on, and a questionnaire was designed as a main tool for collecting primary data and statistical information from the study sample, where a number (69 ) A form for all the financial workers in the Libyan cement industry companies, and (62) of the distributed forms were received.

The study reached several results, the most important of which are: the presence of awareness, awareness and sufficient awareness among the managements of the Libyan cement industry companies of the importance of applying environmental accounting.

The researcher recommended the need to work on issuing strict and strong laws and legislation that oblige cement industry companies to apply environmental accounting.