الرئيسية
  • رسائل ماجستير ودكتوراه
  • Master Study: The Impact of Environmental Management Accounting Adoption on the Environmental Performance: Evidence from Oil and Gas Sector in Egypt

    Master Study: The Impact of Environmental Management Accounting Adoption on the Environmental Performance: Evidence from Oil and Gas Sector in Egypt

    • نشر الثلاثاء ،
    • 4 أغسطس 2020


    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.

     

    Dr. Mohamed Fathy Elshahat Ali

    Assistant Professor of Accounting

    Faculty of Commerce - Benha University


    تنويه : جميع الحقوق محفوظة لموقع Acc4Arab.com ولايمكنكم نسخ نص المحتوي لأنه محمي بحقوق الملكية الفكرية، لكن يمكنكم مشاركته علي شبكات التواصل الاجتماعي.

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    مواضيع ذات صلة بــ : رسائل ماجستير ودكتوراه

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