The Importance of Environmental Costs in Improving the Quality of Accounting Information

الدوسري, عبد الهادي (2011) The Importance of Environmental Costs in Improving the Quality of Accounting Information. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to explore the importance of accounting of environmental cost in the improve of the quality of accounting information. Data were collected through a filed study and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Kuwait stock market. 105 questionnaires went through statistical analysis. The study came up with the following findings: 1-The study sample agreed upon the existence of statistically indicative differences for the decisions of the accounting data users regarding the environmental accounting in the industrial companies listed in Kuwait stock market on the bettering of the quality of the accounting data. 2- The study sample agreed upon the existence of statistically indicative differences for the adherence of the high administration of environmental criteria on the bettering of the quality of the accounting data. 3- The study sample agreed upon the existence of statistically indicative differences for the classification of the environmental costs on the bettering of the quality of the accounting data. 4- The study sample agreed upon the existence of statistically indicative differences for the obstacles that prevents the application of � accounting of environmental costs on the bettering of the quality of the accounting data. In the light of the above mentioned findings, the study provided most important recommendations as follows: 1-Giving the environmental costs the importance they deserve for their vital role in the development of the output of the quality of accounting data. 2-The industrial companies listed in Kuwait stock market apply the environmental accounting regardless of the nature of their activities. 3- The industrial companies listed in Kuwait stock market increase their concern to classify the costs of the environmental accounting. 4- The industrial companies listed in Kuwait stock market build data base about their activities aiming at the proper measurement of the environmental costs and the sources of pollution resulting form these activities

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