الأهمية المتصورة للمحاسبة الإدارية البيئية في الشركات الصناعية والنفطية الليبية
DOI:
https://doi.org/10.59743/jau.v33i2.1329الكلمات المفتاحية:
الأهمية المتصورة، المحاسبة الإدارية البيئية، الشركات الصناعية والنفطية الليبيةالملخص
تهدف هذه الورقة للتحقق من مستوى ودرجة الأهمية المتصورة للمحاسبة الإدارية البيئية في الشركات الصناعية والنفطية الليبية، ومدى رغبتهم واستعدادهم لتبني وإدخال هذه الأداة في نظمهم المالية والإدارية. حيث تم إجراء استبانة لمجموعة مختارة من المدراء الماليين والبيئيين على أساس أدوارهم الوظيفية المهمة في مختلف هذه الشركات محل الدراسة، وقد أشارت النتائج إلى أن درجة الأهمية المتصورة للمحاسبة الإدارية البيئية كانت جيدة في الشركات الصناعية والنفطية الليبية، فكان هناك مستوى إدراك عالي لهذه الأهمية من قبل كلاً من المدراء الماليين والبيئيين. وعلى الرغم من أن النتائج بينت أياً من هذه الشركات لم تتبنى المحاسبة الإدارية البيئية حتى الآن؛ إلا أن لديها نية ورغبة عالية لقبولها وتبنيها مستقبلاً. وهذا قد يتطلب مزيداً من البحث والدراسة للعوامل التي قد تساهم في تشجيع ودعم وتحفيز المنظمات على ذلك.
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