أثر المحاسبة الخضراء على تنافسية المؤسسات الاقتصادية دراسة حالة لمؤسسة البلاستيك والمطاط – المدية

Abstract

This study aimed to identify the impact of green accounting on the competitiveness of economic institutions. We relied on the analytical descriptive approach by distributing 30 questionnaires to the Plastic and Rubber Corporation and after subjecting them to statistical analysis, we reached a number of results represented in the fact that there is an awareness of the importance of environmental accounting in economic institutions, but its application faces several obstacles, the most important of which we mention as follows: Obstacles related to laws and legislation, obstacles related to human expertise and qualifications, and obstacles related to environmental costs and their disclosure....