دور المحاسبة الخضراء في تحقيق التنمية المستدامة في ليبيا

Abstract

Abstract

The research aims to identify the role of green accounting in achieving sustainable development in industrial institutions from the perspective of faculty members. The research relied on a descriptive and analytical approach to survey the opinions of the research community, represented by the five faculty members of the Accounting Department at the University of AlMergib. A questionnaire was distributed, and 25 valid questionnaires were returned for specialized analysis. The research reached a set of findings, the most important of which is the lack of implementation of green accounting to achieve sustainable development in all its dimensions. Government institutions do not pay attention to green accounting and do not include environmental costs in financial statements.