تحليل العوامل الأساسية لتطبيقات المحاسبة البيئية في الشركات الصناعية بمنطقة العقبة الاقتصادية الخاصة
Abstract
Due to the great attention which various countries of the world give to environmental pollution, Jordan tries its best to bear the responsibility in preserving natural and human resources. Because environmental accountability has a key role in this issue, represented in measuring and analyzing the costs of prevention and treatment of pollution and disclosure of environmental performance in the financial statements, the idea of this study has crystallized to shed light on the basic factors that affect the implementation of environmental accountability in the Aqaba Special Economic Zone as an important economic zone in Jordan.
After presenting the general framework and identifying the economic zone, the study tried to test the hypotheses and analysis of the results on the basis of descriptive analytical approach using a questionnaire designed to collect relevant data. The results came to denote the great disparity between the contribution of the various factors in providing the requirements of environmental accountability, which ranged from 20% (the contribution of the factor of rehabilitation and training) to 80% (the contribution of the factor of the characteristics of the company). On the whole, there is the contribution rate of 64% for all factors in providing the requirements of environmental accountability.
The study reached a number of general recommendations: the most important is to obligate polluting companies to adopt the environmental accountability disclosure within their financial statements. Also, the role of auditors must be expanded to include all accounts of environmental pollution and all the activities of industrial companies in relation to limit pollution. Customs and tax laws need to be amended in order to ensure exemptions for social assets, equipment and machinery that limit pollution. The recommendations related to industrial companies in the area of Aqaba Special Economic Zone , call to overcome obstacles according to priorities and based on the level of importance in the application of environmental accountability, and to speed up the rehabilitation and training of cadres to ensure proper implementation.
