إثر المحاسبة الخضراء في تحسين التدقيق البيئي لتحقيق التنمية المستدامة

المؤلفون

  • أ.م.د.ندى كاكي بيره
  • احمد عباس علي

DOI:

https://doi.org/10.31272/jae.i146.1342

الكلمات المفتاحية:

المحاسبة الخضراء، التدقيق البيئي، التنمية المستدامة

الملخص

يهدف البحث الى بيان اثر المحاسبة الخضراء في تحسين التدقيق البيئي لتحقيق التنمية المستدامة، ولتحقيق هدف البحث قام الباحثان باستخدام قائمة استبيان لجمع البيانات اللازمة لاختبار فرضيات البحث، حيث وزعت على عينة من (84) فردا من العاملين في الشركات الصناعية المدرجة في سوق العراق للأوراق المالية،وقد أظهرت نتائج تحليل الاحصائي الوصفي بان هناك تأثير طردي لمتغيرات البحث ، حيث ان أي زيادة في المتغير المستقل(المحاسبة الخضراء) بمقدار درجة واحدة يؤدي الى الزيادة بمقدار(24.5%) في المتغير الوسيط(التدقيق البيئي)، وكذلك يؤدي الى الزيادة بمقدار(41.5%) في المتغير التابع(التنمية المستدامة). كما أظهرت نتائج تحليل الإحصاء الوصفي بان أي زيادة في المتغير الوسيط(التدقيق البيئي) بمقدار درجة واحدة يؤدي الى الزيادة بمقدار(41.5%)في المتغير التابع(التنمية المستدامة)، فضلا عن ذلك فان المتغير الوسيط(التدقيق البيئي) له الوساطة الجزئية في تأثير المتغير المستقل(المحاسبة الخضراء) في المتغير التابع (التنمية المستدامة)، وبناء على هذه النتائج تم تقديم توصيات من أهمها  ضرورة تطبيق المحاسبة الخضراء والتدقيق البيئي في الوحدات الاقتصادية مما يساعدهم في القياس والافصاح وفحص الأداء البيئي والاجتماعي والاقتصادي والذي يسهم في تحقيق التنمية المستدامة.

التنزيلات

تنزيل البيانات ليس متاحًا بعد.

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التنزيلات

منشور

2024-12-01

كيفية الاقتباس

إثر المحاسبة الخضراء في تحسين التدقيق البيئي لتحقيق التنمية المستدامة. (2024). مجلة الإدارة والاقتصاد, 49(146), 179-193. https://doi.org/10.31272/jae.i146.1342

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