تأثير العوامل التكنولوجية على تبني المحاسبة الادارية البيئية في شركات النفط الليبية

Alatawi, F. M. H., Dwivedi, Y. K., Williams, M. D., & Rana, N. P. (2012). Conceptual Model for Examining Knowledge Management System (KMS) Adoption in Public Sector Organizations in Sadui Arabia. Brunel University, West London,.

Ambe, C. M. (2007). Environmental Management Accounting in South Africa: Status, Challenges and Implementation Framework. (Doctor Technologiae (DTech) PhD thesis), University of Technology, Tshwane

Beatty, R. C., Shim, J., & Jones, M. C. (2001). Factors influencing corporate web site adoption: a time-based assessment. Information & Management, 38(6), 337-354. DOI: https://doi.org/10.1016/S0378-7206(00)00064-1

Beer, P. d., & Friend, F. (2006). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548-560. DOI: https://doi.org/10.1016/j.ecolecon.2005.07.026

Bennett, M., Rikhardsson, P., & Schaltegger, S. (2003). Environmental Management Accounting - Purpose and Progress (Vol. 12). Dordrecht.: Kluwer Academic Publishers. DOI: https://doi.org/10.1007/978-94-010-0197-7

Burritt, R. L. (2004). Environmental Management Accounting: Roadblocks on the Way to the Green and Pleasant Land. Business Strategy and the Environment, 13, 13-32. DOI: https://doi.org/10.1002/bse.379

Burritt, R. L. (2005). Challenges for environmental management accounting Vol. 18. P. M. Rikhardsson, M. Bennett, J. J. Bouma & S. Schaltegger (Eds.), Implementing environmental management accounting: status and challenges (pp. 19-44). DOI: https://doi.org/10.1007/1-4020-3373-7_2

Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting–links between business actors and EMA tools. Australian Accounting Review, 12(2), 39-50. DOI: https://doi.org/10.1111/j.1835-2561.2002.tb00202.x

Chai, S., Bagchi-Sen, S., Morrell, C., Rao, H., & Upadhyaya, S. (2006). Role of perceived importance of information security: an exploratory study of middle school children’s information security behavior. Issues in Informing Science and Information Technology, 3, 127-135. DOI: https://doi.org/10.28945/877

Chang, H.-C. (2007). Environmental Management Accounting Within Universities:Current State and Future Potential. (PhD thesis), RMIT University.

ChanLin, L. (2007). Perceived importance and manageability of teachers toward the factors of integrating computer technology into classrooms. Innovations in Education and Teaching International, 44(1), 45-55. DOI: https://doi.org/10.1080/14703290601090390

Chau, P. Y. K., & Tam, K. Y. (1997). Factors affecting the adoption of open systems: an exploratory study. Management Information Systems Quarterly, 21, 1-24. DOI: https://doi.org/10.2307/249740

Chau, P. Y. K., & Tam, K. Y. (2000). Organizational adoption of open systems: a ‘technology-push, need-pull’perspective. Information & Management, 37(5), 229-239. DOI: https://doi.org/10.1016/S0378-7206(99)00050-6

Cohen, D. J. (1990). What Motivates Trainees? Training and Development Journal, 44(11), 91-93.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340. DOI: https://doi.org/10.2307/249008

Ditz, D., Ranganathan, J., Banks, R., & Beloff, B. (1995). Green Ledgers: Case studies in corporate environmental accounting: World Resources Institute Washington, DC.

Ferreira , A., Moulang , C., & Hendro , B. (2008). The relationship between environmental management accounting and innovation: An exploratory analysis. Paper presented at the 7th Australasian Conference for Social and Environmental Accounting Research (A-CSEAR 2008), Adelaide, Australia, Adelaide, Australia.

Ferreira , A., Moulang , C., & Hendro , B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. DOI: https://doi.org/10.1108/09513571011080180

Fuzi, N. M., Habidin, N. F., & Effendy, S. (2016). Environmental management accounting practices and environmental performance for Malaysian manufacturing industry. International Journal of Academic Research in Business and Social Sciences, 6(11), 2222-6990. DOI: https://doi.org/10.6007/IJARBSS/v6-i11/2380

Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228-1236. DOI: https://doi.org/10.1016/j.jclepro.2005.08.008

Gibassier, D., & Alcouffe, S. (2018). Environmental management accounting: the missing link to sustainability? : Taylor & Francis. DOI: https://doi.org/10.1080/0969160X.2018.1437057

Greig, J. T., Lord, B. R., & Shanahan, Y. P. (2006). Environmental Management Accounting: A Survey of Implementation in New Zealand. International Journal of Enviromental,Cultural, Economic and Social Sustainability 2(3), 153-164. DOI: https://doi.org/10.18848/1832-2077/CGP/v02i03/54150

Grover, V. (1993). An Empirically Derived Model for the Adoption of Customer‐based Interorganizational Systems. Decision Sciences, 24(3), 603-640. DOI: https://doi.org/10.1111/j.1540-5915.1993.tb01295.x

Hokoma, R. A., Khan, M. K., & Hussain, K. (2008a). Investigation into the implementation stages of manufacturing and quality techniques and philosophies within the Libyan cement industry. Journal of Manufacturing Technology Management, 19(7), 893-907. DOI: https://doi.org/10.1108/17410380810898804

Hokoma, R. A., Khan, M. K., & Hussain, K. (2008b). An investigation of total quality management implementation status for the oil and gas industry within Libya. Paper presented at the Proceedings of MEQA, 2nd Annual Congress, Dubai, UAE.

Hokoma, R. A., Khan, M. K., & Hussain, K. (2010). The present status of quality and manufacturing management techniques and philosophies within the Libyan iron and steel industry. The TQM Journal, 22(2), 209-221. DOI: https://doi.org/10.1108/17542731011024309

Iacovou, C. L., Benbasat, I., & Dexter, A. S. (1995). Electronic data interchange and small organizations: adoption and impact of technology. Management Information Systems Quarterly, 19(4), 465-486. DOI: https://doi.org/10.2307/249629

IFAC. (2005). International Guidelines on Environmental Management Accounting (EMA) New York: International Federation of Accountants (IFAC).

Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626. DOI: https://doi.org/10.1016/j.sbspro.2015.01.411

Janvrin, D., Bierstaker, J., & Lowe, D. J. (2008). An examination of audit information technology use and perceived importance. Accounting Horizons, 22(1), 1-21. DOI: https://doi.org/10.2308/acch.2008.22.1.1

Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676. DOI: https://doi.org/10.1016/S0959-6526(02)00107-5

Jasch, C. (2006). Environmental management accounting (EMA) as the next step in the evolution of management accounting. Journal of Cleaner Production, 14(14), 1190-1193. DOI: https://doi.org/10.1016/j.jclepro.2005.08.006

Kuan, K. K. Y., & Chau, P. Y. K. (2001). A perception-based model for EDI adoption in small businesses using a technology–organization–environment framework. Information & Management, 38(8), 507-521. DOI: https://doi.org/10.1016/S0378-7206(01)00073-8

Leonard, L. N., Cronan, T. P., & Kreie, J. (2004). What influences IT ethical behavior intentions—planned behavior, reasoned action, perceived importance, or individual characteristics? Information & Management, 42(1), 143-158. DOI: https://doi.org/10.1016/j.im.2003.12.008

Malhotra, Y., & Galletta, D. F. (1999). Extending the technology acceptance model to account for social influence: theoretical bases and empirical validation. Paper presented at the Proceedings of the 32nd Annual Hawaii International Conference on Systems Sciences. DOI: https://doi.org/10.1109/HICSS.1999.772658

Oliveira, T., & Martins, M. F. (2008). A Comparison of Web Site Adoption in Small and Large Portuguese Firms. Paper presented at the ICE-B.

Oliveira, T., & Martins, M. F. (2011). Literature Review of Information Technology Adoption Models at Firm Level. The Electronic Journal Information Systems Evaluation, 14(1), 110-121.

Pratiwi, Y. N., Meutia, I., & Syamsurijal, S. (2020). The Effect of Environmental Management Accounting on Corporate Sustainability. Binus Business Review, 11(1), 43-49. DOI: https://doi.org/10.21512/bbr.v11i1.6028

Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York:: Free Press.

Sayeh, F. S. (2006). Investigating the factors affecting the development of a National Quality Award (NQA) in Libya. (PhD thesis), Loughborough University, , Loughborough, UK.

Schaltegger, S., Hahn, T., & Burritt, R. L. (2000). Environmental Management Accounting–Overview and Main Approaches. In E. Seifert & M. Kreeb (Eds.), Environmental Management Accounting and the Role of Information Systems: Kluwer, The Netherlands.

Tornatzky, L. G., & Fleischer, M. (1990). The processes of technological innovation: Lexington Books Lexington, MA.

Tsai, W.-C., & Tai, W.-T. (2003). Perceived importance as a mediator of the relationship between training assignment and training motivation. Personnel Review, 32(2), 151-163. DOI: https://doi.org/10.1108/00483480310460199

Twati, J. M. (2007). Societal and organisational culture and the adoption of management information systems in Arab countries. (PhD thesis), Griffith University.

Twati, J. M. (2008). The influence of societal culture on the adoption of information systems: The case of Libya. Communications of the IIMA, 8(1), 1-12. DOI: https://doi.org/10.58729/1941-6687.1083

Twati, J. M., & Gammack, J. (2006). The impact of organisational culture innovation on the adoption of IS/IT: the case of Libya. Journal of enterprise information management, 19(2), 175-191. DOI: https://doi.org/10.1108/17410390610645076

UNDSD. (2001). Environmental management accounting: procedures and principales. New York: United Nation Divison for sustainable Development: Expert Working Group

Youssef, S. (2006). Total quality management framework for Libyan process and manufacturing industries. (PhD thesis), Cranfield University, Cranfield, England.