Requirements For Applying Environmental Accounting in The Libyan Environment (A Case Study on Service Companies in Benghazi)

Abstract

This study aimed to shed light on the requirements for applying environmental accounting in the Libyan environment through a case study on service companies in Benghazi. The study relied on two approaches, descriptive and analytical, due to their suitability for the purposes of the study. The questionnaire was also adopted as a main tool for the study and was distributed to all categories. The study population is specialized in the field of financial accounting. The study reached a set of results, the most important of which are: There is awareness and awareness of the concept of environmental accounting and its importance in service companies. It also turns out that there are many difficulties facing service companies in applying environmental accounting, as well as the lack of specialized experts. in the field of environmental accounting to seek their assistance to learn how to apply environmental accounting.The study recommended the need to pay attention to environmental accounting in service companies in particular, in terms of supporting them financially and morally in order to keep pace with the latest developments in the field of protection from the effects of pollution, in addition to the need to make more efforts to educate service companies about the importance of environmental accounting, while educating service companies about measuring and disclosing environmental costs and resources.