المحاسبة الإدارية البيئية وتأثيرها على جودة المعلومات المُفصَح عنها: دراسة تطبيقية لشركة رأس لانوف لمعالجة النفط والغاز (راسكو) في ليبيا

المؤلفون

  • أ.التائب الزروق عبدالمجيد أستاذ مساعد. قسم المحاسبة. كلية الاقتصاد. جامعة سرت. ليبيا
  • أ.د. الطيب محمد القبي أستاذ الادارة. قسم الادارة. كلية الاقتصاد. جامعة سرت. ليبيا

DOI:

https://doi.org/10.37375/esj.v9i1.4002

الكلمات المفتاحية:

المحاسبة الإدارية البيئية، جودة المعلومات، جودة المعلومات المُفصَح عنها، معلومات المحاسبة البيئية

الملخص

هدفت هذه الدراسة إلى التعرف على كلا من المحاسبة الإدارية البيئية وجودة المعلومات المفصح عنها، وكذلك استكشاف أثر المحاسبة الإدارية البيئية على جودة المعلومات المفصح عنها. في هذه الدراسة تم صميم استبانة مسحية بهدف جمع البيانات من أفراد العينة البالغ عددهم (77) موظفاً في شركة رأس لانوف لتصنيع النفط والغاز (راسكو) في ليبيا. وبعد جمع البيانات تم إدخالها في برنامج الحزمة الإحصائية للعلوم الاجتماعية للتحليل واختبار الفرضيات. تم الحصول على العديد من النتائج، من بينها أن المحاسبة الإدارية البيئية مطبق بشكل كبير في راسكو بالإضافة إلى ذلك فإن المحاسبة الإدارية البيئية لها تأثير كبير على جودة المعلومات المفصح عنها وكذلك هناك علاقة إيجابية بين هيئة الأدوية الأوروبية وجودة المعلومات في (راسكو).

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التنزيلات

منشور

2026-04-01

كيفية الاقتباس

المحاسبة الإدارية البيئية وتأثيرها على جودة المعلومات المُفصَح عنها: دراسة تطبيقية لشركة رأس لانوف لمعالجة النفط والغاز (راسكو) في ليبيا. (2026). مجلة الدراسات الاقتصادية, 9(1), 271-255. https://doi.org/10.37375/esj.v9i1.4002