الأهمية المتصورة للمحاسبة الإدارية البيئية في الشركات الصناعية والنفطية الليبية

المؤلفون

  • التهامي عثمان الكشر قسم المحاسبة، كلية الاقتصاد والتجارة الجامعة الأسمرية الإسلامية، زليتن، ليبيا

DOI:

https://doi.org/10.59743/jau.v33i2.1329

الكلمات المفتاحية:

الأهمية المتصورة، المحاسبة الإدارية البيئية، الشركات الصناعية والنفطية الليبية

الملخص

    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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التنزيلات

منشور

30-12-2020

كيفية الاقتباس

الكشر ا. ع. (2020). الأهمية المتصورة للمحاسبة الإدارية البيئية في الشركات الصناعية والنفطية الليبية. مجلة الجامعة الأسمرية, 33(2), 637–611. https://doi.org/10.59743/jau.v33i2.1329