social and human sciences review مجلة العلوم الاجتماعية والانسانية
Volume 18, Numéro 36, Pages 157-182

مدى إدراك المؤسسات الصناعية الجزائرية لأهمية المحاسبة الإدارية البيئية: دراسة ميدانية في مؤسسات الإسمنت

الكاتب : مسامح مختار . عبد الصمد نجوى .


This study aims at recognizing the extent of perception of Algerian manufacturing enterprises for the importance of environmental management accounting. To achieve the study’ objectives, a questionnaire was used to collect data on the study variables. The form has been distributed to a sample consisted of 40 individuals from those in charge of administration in public cement enterprises, 32 of the forms were returned and adopted for analysis and study purpose, thus, forming a response rate of 80% of the study’s sample. The main findings of this study are: There is a perception and awareness of the Algerian manufacturing enterprises about the importance of environmental management accounting with a high degree, especially at the internal level; and there are statistically significant differences at the level α≤0.05 between attitudes concerning the importance of environmental management accounting attributed to scientific qualification and professional experience.

الكلمات المفتاحية

Algerian manufacturing enterprises, environmental management accounting, public sector.