Obstacles to the implementation of environmental financial accounting in the Algerian cement enterprises : a field study

Abstract EN

This study aims at exploring the different obstacles to the implementation of environmental financial accounting in the Algerian cement enterprises.

to achieve this objective, a questionnaire was devised to collect data from the sampled population on the number of research variables.

the study finally came up to the following results : there exists a number of obstacles that moderately limit the application of environmental financial accounting in the Algerian cement enterprises, most of these obstacles are external in nature, like the non-existence of some legal texts that coerce enterprises to provide and publish financial reports on their environmental performance.

there are also statistically significant differences at the level of α≤0.05, between the views of the sample on the obstacles to the implementation of environmental financial accounting, attributed to the academic qualification and function level.