Environmental Management Accounting and its impact on the quality of disclosed information: An applied study for the Ras Lanuf Oil and Gas Processing Company (RASCO) in Libya
DOI:
https://doi.org/10.37375/esj.v9i1.4002Keywords:
Environmental Management Accounting (EMA), The information quality, The quality of disclosed information, The Environmental Accounting information (EAI)Abstract
This study aimed at investigating the environmental management accounting (EMA), and the quality of disclosed information, as well as to exploring the impact of EMA on the quality of disclosed information. In this study, a survey questionnaire was extracted in order to collect the data from the respondents totaled (77) employed in the (RASCO) in Libya. After obtaining the data, it was inserted in the statistical package for social sciences (SPSS) program for analyzing and examining the hypothesis. As a result of the analysis, several results were obtained, they include that the EMA is highly applied in the (RASCO). In addition, the EMA has a significant impact on the quality of disclosed information as well as there is a positive relationship between the EMA and the quality of information in (RASCO).
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