دراسة أثر الإفصاح المحاسبي عن الأداء البيئي على جودة المعلومات المحاسبية دراسة حالة : شركة الشرارة الذهبية للخدمات النفطية
DOI:
https://doi.org/10.58916/jhas.v10i2.749الكلمات المفتاحية:
الإفصاح المحاسبي ,الأداء البيئي، التكاليف البيئية ,المعلومات المحاسبيةالملخص
يهدف هذا البحث الى دراسة تأثير الإفصاح المحاسبي عن الأداء البيئي على جودة المعلومات المحاسبية ولتحقيق هذا الهدف تم إعداد استبانة وزعت على عينة الدراسة والتي تتكون من موظفي شركة الشرارة الذهبية للخدمات النفطية حيث بلغ عدد الاستبانات الموزعة الى 40 استبانة كانت 30 استبانة صالحة للتحليل وتم استبعاد 10 استبانات غير صالحة للتحليل وتم استخدام البرنامج الاحصائي (SPSS) لتحليل البيانات وتوصل البحث الى ضرورة الإفصاح اعن الأداء البيئي في القوائم التقارير المالية يزيد من جودة المعلومات المحاسبية
التنزيلات
المراجع
Yasser Al-Shafei, "The Impact of Environmental Cost Disclosure on the Relevance of Accounting Information" - Journal of Contemporary Business Studies, Issue No. 5, 2018.
Abdel Hadi Mansour, "The Importance of Environmental Cost Accounting in Improving the Quality of Accounting Information" - Master's Thesis, Middle East University, Faculty of Business, 2011.
Shukri Ahmed Boubaker Gomaa and Samir Miftah, "Accounting Measurement and Disclosure of Environmental Costs in Financial Statements to Improve Environmental Performance at the National Cement Company" - First Economic Conference on Investment and Development in the Khoms Region, 2017.
Salem Khaled Hassan, "Accounting Measurement and Disclosure of Environmental Protection Costs on Investment Decisions" - Master's Thesis, Faculty of Commerce, Ain Shams University, 2008.
Bozman Mohamed, "The Role of Accounting Disclosure of Environmental Costs in Improving Environmental Performance" - Journal of Economic Development, Issue No. (6) 2018.
Al-Sufi, Faris Jameel, and Al-Futtais, Hassan Falih, The Importance of Costs and Environmental Disclosure in Rationalizing Decisions in Industrial Companies Listed on the Amman Stock Exchange, Journal of the Baghdad College of Economic Sciences, Issue (29), 2012.
Ahmida Abdul Salam, Muammar Jamal, The Impact of Environmental Accounting Disclosure on Improving the Quality of Financial Reports, Al-Marqab University, Issue (4), 2019.
Abu Stalah, Abu Al-Qasim Mahmoud, The Difficulties Facing Libyan Cement Companies in Disclosing Their Environmental Performance and Their Impact on the Quality of Financial Statements, Journal of Economic Research and Studies, Volume (25), Issue (9), 2022.
Kazem, Basem Abdullah, and Raji, Safa Al-Mahdi, The Role of Environmental Disclosure in Economic Units to Achieve Sustainable Development, Eleventh International Conference on Economic and Administrative Reform, 2022. 10. Mohammed, Omar Al-Sir Al-Hassan, Mohammed, Fath Al-Ilah Mukhmad, The Impact of Disclosure of the Cost of Social Responsibility on the Quality of Accounting Information for Sudanese Telecommunications Companies, King Khalid University, Al-Balqa Journal of Research and Studies, Volume (24), Issue (2), 2021.
Damdamah, Suad, The Impact of Accounting Disclosure of Human Resources Accounting on the Quality of Accounting Information, PhD Thesis, Faculty of Economics, Ahmed Draya University, Adrar, 2020.
Foreign References:
- Sefcik, Stephen E. and Soderstorm Naomis, Accounting Through Green, Colored Glasses; Teaching Environ Mental lssuesin a Accounting Education, 2010, Vol. 12, Lissue 3, p. 310.
- Roberl Roussey, Auditing Environmental Liabilities Auditing; ajournal of practice and theory, vo.11.no,1,spring 2008.
- Kitzman, K, environmental merntal cost accounting for improved environmental mental decision making, pollution engineering, vol, 1, no (3) 2010.
التنزيلات
منشور
إصدار
القسم
كيفية الاقتباس
