مساهمة المحاسبة الإدارية البيئية في اتخاذ القرارات الداخلية : دراسة ميدانية على مجموعة من المؤسسات في الجزائر

Abstract EN

This research aims to know the contribution of environmental management accounting to making internal decisions, especially those related to the environment, by conducting a field study on a sample of decision makers in a group of industrial establishments in Algeria.

The exploratory approach was used through the questionnaire as a tool for data collection, as 140 questionnaires were distributed to the sample, of which 95 were retrieved for analysis.

The study reached a set of results, the most important of which is the existence of an effective contribution to environmental management accounting in the internal decision-making process.