Green accounting (environmental accounting) as an approach to contemporary accounting thought and its importance in rationalizing decisions and preserving the environment: A case study of the Chlef Cement Corporation

Authors

  • Abed Nacira University of Hassiba Ben Bouali-chlef, Algeria
  • Ouldabed Omar University of Hassiba Ben Bouali-chlef, Algeria
  • Smain Aissa University of Hassiba Ben Bouali-chlef, Algeria

Keywords:

Environmental Costs, Environmental Accounting, Social Cost, Pollution

Abstract

Interest in environmental studies or the so-called green accounting is increasing as a result of the damage and risks facing the environment and society, and since human activities have a significant impact on the environment, which prompted increased concern at the global level about what these effects caused by the extinction of many plants, animals, the depletion of the ozone layer and high temperatures, and since industrial enterprises are responsible towards the environment and society, decision makers need accounting information about the environment to help them make sound decisions in order to achieve Balance between the objectives of the institution and its environmental and social responsibility, and therefore this study aims to identify the importance of environmental accounting in rationalizing financial decisions in the Cement and its derivatives Chlef Corporation, and it was concluded that this institution manages its environmental costs, which helped to rationalize its financial decisions.

References

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Published

2024-11-09

How to Cite

Nacira, A., Omar, O., & Aissa, S. (2024). Green accounting (environmental accounting) as an approach to contemporary accounting thought and its importance in rationalizing decisions and preserving the environment: A case study of the Chlef Cement Corporation. International Journal of Economic Perspectives, 18(11), 2107–2121. Retrieved from http://ijeponline.org/index.php/journal/article/view/705

Issue

Vol. 18 No. 11 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Abed Nacira, Ouldabed Omar, Smain Aissa

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