نظرة عامة على مفهوم وممارسات المحاسبة الإدارية البيئية (EMA)
Abstract
هذه الورقة تهدف إلى تسليط الضوء على مفهوم وممارسات المحاسبة الإدارية البيئية EMA)) وتستعرض التطور التاريخي لنشأتها واستخدامها وانتشارها في أنحاء عديدة من العالم وتناقش أهم الدوافع التي ساهمت في ذلك، مع بيان مدى الاختلاف بين الدول المتقدمة والنامية في هذا المجال. وقد بينت هذه الورقة أن تزايد حجم وقوة التشريعات البيئية، والمبادرات الحكومية، والضغوط الكبيرة من أصحاب المصالح وجماعات حماية البيئة، وتزايد حجم وأهمية التكاليف والإلتزامات البيئية، بالإضافة إلى فشل النظم المحاسبية التقليدية في المساهمة في معالجة الكثير من القضايا البيئية؛ كانت من أهم الدوافع والأسباب التي ساهمت في نشأة المحاسبة الإدارية البيئية EMA)) وانتشارها في العديد من البلدان المتقدمة، إلا أن مستوى تبني هذه الممارسات واستخدامها لايزال في مراحله المبكرة، ويكاد يكون محدودًا أو معدومًا في معظم الدول النامية ومن بينها ليبيا. وبالتالي فإن هناك حاجة ملحة إلى المزيد من البحث والدراسة للتعرف على العوامل التي يمكن أن تؤثر على قبول وتبني وانتشار هذه الممارسات على نطاق واسع وبالأخص في الدول النامية.
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