واقع القياس المحاسبي البيئي في مؤسسات الإسمنت العمومية The reality of environmental accounting measurement in public cement enterprises

Abstract

The study aims at analyzing and evaluating the reality of environmental accounting measurement in public cement enterprises by examining the accounting books and records, accounting policies and chart of accounts of these enterprises. The study concluded that despite the non application of these enterprises of environmental accounting but they have many of the requirements necessary for the application of this branch, and that most of these requirements are available in the context of the environmental management systems implementation. In light of the findings the study provides a number of recommendations, including the need of revising the accounting legislations to study the possibility of integrating the environmental measurement and disclosure requirements, and the regulators of accounting professions in Algeria must plan programs of training sessions for professionals in this field.