•  
  •  
 

Abstract

The study aimed to assess the impact of applying environmental accounting in industrial facilities in the Kingdom of Saudi Arabia in enhancing sustainable development dimensions. It relied on a questionnaire that included a set of questions for obtaining the opinions of the investigated individuals and to attain the aims of the study. It was conducted on a random sample of (421) individuals including financial managers, accountants, and internal auditors. Furthermore, it concluded that there was a positive, statistically significant, moderate effect of applying environmental accounting in industrial facilities in the Kingdom of Saudi Arabia in enhancing the sustainable development dimensions which gives a positive indication of the possibility of benefiting from its application in various facilities in the Saudi business environment. It also concluded a set of recommendations as follows: The necessity for adapting the accounting systems applied in the Saudi industrial establishments for handling data of an environmental nature (cost and environmental benefits) and to encourage the industrial establishments in the Kingdom of Saudi Arabia to adopt and apply the environmental accounting due to its benefits for them and the society in general. The Saudi Organization of Auditors and Accountants, as the entity responsible for developing the auditing and accounting, must adopt and hold training courses and workshops in the field of environmental accounting addressing financial managers, accountants and internal auditors in industrial facilities.

First Page

66

Last Page

86

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Download

Share

COinS