social and human sciences review مجلة العلوم الاجتماعية والانسانية
Volume 18, Numéro 36, Pages 157-182
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.
Algerian manufacturing enterprises, environmental management accounting, public sector.
عبيد ابراهيم السيد
موبيان هاني تيسموقة أرزقي
عبد الحليم الحمزة