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Register a new userThe 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
"مدى استخدام المحاسبة الإدارية البيئية في المنشآت السورية–و معوقات تطبيقها" دراسة مسحية على عينة من المنشآت العاملة في الساحل السوري
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علي كامل إبراهيم( باحث )
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لقد شهدت نهايات القرن العشرين اهتماماً كبيراً من جانب الباحثين بموضوع المحاسبة الإدارية البيئية. و على الرغم من وجود الكثير من الدراسات التي حاولت التركيز على أهمية و منافع القياس المحاسبي للتكاليف البيئية و تحديات قياسها، إلا أن الدراسات التي حاولت تتبع مستوى تبني تقنيات المحاسبة الإدارية ،و العوامل التي قد تعوق أو تحفز تبني هذه التقنيات في البيئة السورية لا زالت محدودة. يستكشف هذا البحث مدى تبني تقنيات المحاسبة الإدارية البيئية في عينة من الشركات السورية, و مدى قيام هذه الشركات بقياس التكاليف البيئية، و معوقات استخدام هذه التقنيات في البيئة السورية. جرى تطوير استبانة و توزيعها على عينة من (100) شركة من الشركات العاملة في المنطقة الساحلية في سورية. و قد بلغت الاستبانات المرتجعة الصالحة للتحليل (23) استبانة. حيث تم استخدام حزمة التحليل الإحصائي (SPSS 23) و تطبيق الاحصاءات اللا معلمية لتحليل البيانات و اختبار فروض البحث. و قد أظهرت النتائج أن نسبة (70%) من المنشآت المشاركة في البحث تستخدم أساليب المحاسبة الإدارية البيئية، غير أن نتائج اختبار (Binomial) أظهرت أن هذه النسبة غير جوهرية. كما أظهرت الدراسة أن نسبة جوهرية (83%) من المنشآت المشاركة تقوم بقياس تكاليف معالجة النفايات و الإشعاعات لأغراض الاستخدامات الداخلية للشركة، في حين تقوم نسب غير جوهرية من المنشآت المشاركة بقياس تكاليف الوقاية و الإدارة البيئية، و بقياس تكاليف قيمة المواد المشتراة (61% ، 65% على التوالي). كما أظهرت الدراسة أن أهم العوامل التي تعوق تطبيق أساليب المحاسبة الإدارية البيئية هي: صعوبة القياس النقدي للتكاليف البيئية، غياب دليل موحد على مستوى الصناعة لقياس التكاليف البيئية، و عدم توفر المعرفة الكافية لدى الكادر الإداري بأساليب المحاسبة الإدارية البيئية.
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).
References used
BURRITT, R. Environmental managementaccounting:Roadblocks on the way to the green and pleasant land, Business Strategy and the Environment Bus. Strat. Env. 13, 13–32 (2004)Published online in Wiley InterScience (www.interscience.wiley.com). DOI: 10.1002/bse.379
BURTON, D., 2000.Research training for social scientists: a handbook for postgraduate researchers. 1stedition, London:SAGE
DAVID, M. and SUTTON, C.D., 2004.Social research: the basics, London: Sage
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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, a
nd 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.
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 e
nvironmental
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.
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 (governme
nt,
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.
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.
Project risk management plays a pivotal role in the decision-making process, this research
aims mainly to study the impact of the dimensions of project risk management in contraction firms
operating in the Syrian coast on the quality of decision-ma
king and to identify the most influential
dimension in the interpretation of this quality.
The researcher had followed the survey method in his study, and the study population was
included all construction companies operating in the Syrian coast. The researcher adopted
probability sampling (random sampling), and the study sample size was 75 units. The researcher
used a measure of the maturity level of project risk management that developer by (Ciorciari &
Blattner, 2007), and another instrument to measure the quality of decision-making designed by
(Donelan, 2013).
The findings of this study shows that There is significant positive relationship between
events identification and the quality of decision-making and events identification variable occupies
first place among project risk management dimensions in terms of impact on decision making
quality, because this dimension explains a rate equal (9.61%) of decision making quality. The
relationship between the dependent variable quality of decision-making and the seven remaining
dimensions of risk management projects namely (monitoring of risk management - risks response -
objective setting - risk assessment - control activities - risk management culture - information and
communication) is a positive and significant relationship, and risk management as a whole explain
what percentage of (22.6%) of the quality of decision-making.
The most important recommendations reached by the researcher that the contraction firms
working in the Syrian coast should to spread the risk management culture at all levels of
management to enhances the application processes PRM because it will reflect on a more quality of
decisions making.
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