أثر المحاسبة البيئية على مصداقية المعلومات المالية

Abstract

This study aimed to identify the impact of environmental accounting on the credibility of financial information in the Algerian economic institution from the point of view of specialists in the accounting and financial field. The study population consisted of specialists in the accounting and financial field in the state of Biskra, and 60 questionnaires were distributed to the study sample consisting of accountants in the Biskariyah Cement Corporation and the Gudila Mineral Water Corporation, and a group of specialists in the accounting field were chosen randomly, to achieve the objectives of the study and answer On its questions and testing its hypotheses, the analytical descriptive approach was used, where a questionnaire was developed and distributed. 48 questionnaires were retrieved and analyzed using the SPSS statistical program. After the analysis, a number of results were reached, the most important of which are: -There is a statistically significant effect of environmental accounting on the credibility of financial information at the level of significance (α = 0.05), which is (30.80%), while the remaining percentage (69.20%) is attributed to other variables that were not included in the simple linear regression model. -There is an effect of environmental accounting on the verifiability dimension of the financial information with a statistical significance at the level of significance (α = 0.05) with a rate of (35.60%), while the remaining percentage (64.40%) is attributed to other variables that were not included in the simple linear regression model. -There is an effect of environmental accounting on the impartiality of financial information with a statistical significance at the level of significance (α = 0.05) at a rate of (47.40%), while the remaining percentage (52.60%) is attributed to other variables that were not included in the linear regression model.