The Extent of Agreement Among Accounting Professors on The Components for Implementing Environmental Cost accounting in Waste Recycling Companies.
DOI:
https://doi.org/10.54172/1bzmnm47Keywords:
Environmental costs, Environmental accounting, Recycling, waste, Higher education institutionsAbstract
This study aimed to analyses the role of both financial and organizational environments, alongside information technologies, in supporting the adoption of environmental cost accounting and contributing to the achievement of economic and environmental sustainability. The study also examined the importance of compliance with the Basel Convention and the enhancement of environmental legislation to support environmental performance and improve the quality of accounting information.
The research employed an analytical approach, utilizing statistical tools such as the T-Test to analyses data from a sample of accounting professors. The results indicated a significant consensus among participants regarding the role of environmental systems in supporting environmental cost accounting, with high average scores and a low standard deviation, reflecting a convergence of opinions on the importance of these systems.
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Copyright (c) 2025 Naser Elfituri, Eman Taha, Mohammed Khayal (Author)
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