In current years, environmental accounting has been as essential concept in the study of the firm's performance (some academics entitled environmental accounting as Green Accounting, for instance Duman et al, 2013; Qian and Burritt, 2007)
There is a growing body of literature that recongizes the significnace of Corporate Social Resposnbility (CSR) of the firms to accomplish the sustainable development. Environmental Management Accounting (EMA) is considered one of the moste indispensable instruments of CSR that contributes to attaining sustainability. EMA copes with the valuation and disclosure of envoironmental related activitie. Thus, the principalpurpose of this study is to scrutinize the possibility of adopting and applying EMA, explain its concepts, its distinctive features, and recognize the application dilemmas of this approach, and its role inupgrading the Encironmental perfomance (EP) in the Oil and Gas secotr in Egypt. The research approach is a mixture between deductive and inductive approaches the research makes an attempt to scrutinize the extent of grasping EMA values throughconductin g a survey as a research strategy in the oil and gassector in Egypt (Deductive Perspective). In contrast, the study is looking to decide the imperativeimpact of applying EMA on the business's environmental perofrmance (Inductive Perspective). However, the predominant research approach is dedutive and the information will be handleedquantitively. The majorfindings of this research paper are : (1) there is an enormous significance regarding the initiatives that should be encouraged to fulfill compliance with the environmental policies and regulations, (2) there is a crucial need for managing several training sessions concerning the EMA system and classifying the major environmental costs and (3) applying EMA technique has anessential role in developing the firm's environmental perfomance (EP) from numerous perspectives; compliance, eco - efficiency, and strategic position.
رسالة ماجستير عن محاسبة المسئولية وهدف الدراسة بطبيعة العلاقة بين تطبيق محاسبة المسئولية في ظل الرقمنة وتحسين الأداء الاستراتيجي وذلك من خلال دراسة ميدانية بالمؤسسات الحكومية الكويتية.
رسالة ماجستير عن الإنهاك العاطفي وهدف الدراسة فهم تأثير الالتزام بالتغيير على الإنهاك العاطفي نجاح التغيير يبنى على سلوكيات العاملين ومواقفهم تجاه التغيير.
رسالة ماجستير عن الجودة الشاملة وهدف الدراسة التعرف على أثر تطبيق الجودة الشاملة في تحقيق رضا المستفيدين عن الخدمات المقدمة لهم في المستشفيات الحكومية وتعزيز الولاء التنظيمي لدى الموظفين العاملين في تلك المستشفيات في مدينة جدة.
سجل الدخول لتتمكن من التعليق
في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.
