أهمية تطبيق المحاسبة البيئية في تحسين الاداء البيئي

Abstract

This study aims to determine the importance of environmental accounting in improving the environmental performance of Algeria's economic institutions. In its theoretical aspect, this study dealt with the most important concepts and terminology related to environmental accounting and environmental performance, Disclosure of the environmental costs that can be measured financially separately in the financial statements So all environmental costs that can be measured have to be included, This accounting plays a role in economic development through the necessary accounting information. On the applied side, it includes a field study on the importance of environmental accounting in an economic institution to improve its environmental performance. The interview was based and then the results were analyzed. The Faculty of Economics, Commerce and Management Sciences has an awareness of the Faculty of Accounting Metrics University of Biskara and Interviewed with some of those related to accounting and environmental performance of the Biskara Cable Industry Corporation.