The Role of Classifying and Measuring The Environmental Costs in Making Decisions in Health Care Sector (A Case Study of Al-Basel Hospital in Tartous)

As a result of the growing interest in environmental issues in the Syrian environment, more precisely in the health service sector, companies in various sectors are facing the problem of measuring and analyzing environmental costs, and disclosing environmental costs in their financial statements. This research explores the role of measuring and classifying environmental costs in decision-making in the health sector. A case study was conducted in the General Authority of the Basel Hospital in Tartous in Syria. Data was collected using observations and analysis of hospital documents and reports, and personal interviews with managers and heads of departments and accountants in the hospital. The research aimed at finding a proposed model for classifying environmental costs in the hospital based on Shapiro's model. The results showed that the cost of acquisition, supply cost, training and qualification, storage costs, obsolescence costs, disposal costs, maintenance costs are considered appropriate to make environmental decision-making. The study also showed that the lack of knowledge and awareness of the administrative and accounting staff about concepts and terminology of environmental accounting adversely affect the process of tracking and measuring the environmental costs and hence the quality of environmental decisions. The results showed also that the hospital is almost committed completely to sort and separate medical and non-medical waste in all divisions and sections.

The Extent of Using Environmental Management Accounting tools in Syrian firms, and the Barriers of itsimplementation A survey on a sample of Firms in the Syrian Costal Area

The end of the twentieth century witnessed increasing interest in environmental issues from governments around the world, accompanied by great interest from researchers in the subject of environmental management accounting (EMA).Some research on the subject emphasized the importance and benefits gained from the measurement of environmental costs and the challenges associated with such measurement. However, research that tried to document the extent of using (EMA) techniques, and the barriers of such use, are scarce in the management accounting literature. This research explores the extent of adopting (EMA)techniques in a sample of Syrian firms, and the barriers of such adoption. A questionnaire was developed and distributed to (100) firms working in the costal area of Syria, of which (23) completed questionnaires were returned and interred into SPSS for statistical analysis. Sample size in the research is affected by the war in Syria that made most of the companies out of service. Results of this research showed that (70%) of the participating firms reported usageof (EMA) techniques.However results of Binomial test showed that this proportion is insignificant at 5% significance level. It was found also that a significant proportion (83%) of the firms in the sample measure environmental treatment costs for the internal usage, while insignificant proportions (61%, and 65% respectively) measure prevention and environmental management costs, and the value of wasted material purchased. Significant barriers for not using (EMA) techniques, reported by respondents, include: difficulty of the monetary measurement of environmental costs, the absence of a unified guide of environmental cost measurement at the level of industry, and the lack of knowledge by management on (EMA).

The Impact of Stakeholders’ Pressures On The Environmental Management Accounting Adoption Level "An Empirical Study On Syrian Manufacturing Companies"

This research examines the impact of stakeholders’ pressures on the environmental management accounting (EMA) adoption level. Drawing from the stakeholders theory, the research seeks to identify the extent to which stakeholders’ pressures (government, customers, labor unions, and local community) influences EMA adoption level among manufacturing companies in Syria. Hypotheses were constructed for there is a positive relationship between the stakeholders’ pressures and EMA adoption level. A total of 62 managers working in 20 Syrian manufacturing companies participated in the survey. stakeholders’ pressures was tested against the EMA adoption level via simple regression analysis, correlation, and frequency rate. The findings indicated that there is a positive relationship between the government, customers pressures and the EMA adoption level. In addition, there is no relationship between the labor unions, local community pressures and the EMA adoption level. The findings were discussed, and some recommendations and suggestions were provided.

The Fact of Using Management Accounting Practices A Survey on Public Agricultural Firms in Syria

The study aimed at exploring the extent of using of management accounting practices in Public Agricultural Firms in Syria, and the importance of this use. In addition, it aimed at knowing which of these practices is the most common and important, and the difficulties of this using. The study was based on a questionnaire, which was distributed on public Agricultural Firms in Syria. There were (42) questionnaires that were distributed on this Society, but (26) questionnaires were completed and retrieved. In spite of the attention paid by the members of the samples to these practices, the results showed great weakness and low level in the application of management accounting practices. As to the management accounting practices which weren't used, the study showed that the lack of usage is due to the lack of knowledge and experience of the managerial and accounting staff and the absence of the support. This is the case in spite of the presence of competition and the large size of these firms that is a basic factor for the application of these practices.

The Impact of Physical Environmental Uncertainty On The Environmental Management Accounting Adoption Level "An Empirical Study On Some Syrian Manufacturing Companies"

This research examines the impact of physical environmental Uncertainty on the environmental management accounting (EMA) adoption level. Specifically, it aims at defining the relationship among the government's environmental policy, environmental resources and services used by the organization, environmental products, markets and demand, green competition, environmental technology in the industry, the behavior of environmental stakeholders in the organization, and how major environmental issues are affecting the organization concerning EMA adoption among manufacturing companies in Syria. Drawing from the contingency theory, the research seeks to identify the extent to which physical environmental uncertainty influences EMA adoption level. Hypotheses were constructed based on a direct proportion relationship between the physical environmental uncertainty and EMA adoption level. A total of 68 managers working in 20 Syrian manufacturing companies participated in the survey. Physical environmental uncertainty was tested against the EMA adoption level via simple regression analysis and correlation. The findings indicated that there is a direct proportion relationship between the physical environmental uncertainty and the EMA adoption level. The findings were discussed, and some recommendations and suggestions were provided.