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Register a new userThe impact of environmental knowledge by the concept of green accounting on marketing performance
تأثير المعرفة البيئية بمفهوم المحاسبة الخضراء على الأداء التسويقي دراسة ميدانية في الشركة العامة لمصفاة بانياس
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تهدف هذه الدراسة إلى بيان قدرة الشركات السورية على تحسين أدائها التسويقي من خلال تبني مفهوم المحاسبة الخضراء و أثر ذلك على الحصة السوقية, فركزت الدراسة على المعرفة البيئية بمقومات و معوقات تطبيق المحاسبة الخضراء و مدى تأثيرها على الأداء التسويقي للشركة. و تم ذلك باستخدام المنهج الوصفي من خلال تصميم استبانه و توزيعها على العاملين في شركة بانياس لتكرير النفط, كما تم تحليل البيانات باستخدام البرنامج الإحصائي SPSS , و توصل البحث إلى أن المعرفة البيئية لدى العاملين ليست بالمستوى المطلوب, و هذا ما يعيق تطبيق المحاسبة الخضراء بمفهومها الأكاديمي بشكل أساس, بالإضافة إلى وجود الكثير من المعوقات التي حدت من النجاح في تطبيق المحاسبة الخضراء و بدوره انعكس سلباً على الأداء التسويقي للشركة.
This study aims to clarify the ability of Syrian companies to improve their performance through adoption of green accounting as a marketing concept and its impact on market share. The study focused on the components and obstacles of environmental knowledge for application of green accounting and its impact on the marketing performance of the company. The researcher used the descriptive approach in the research community (Banias Oil Refining Company), using a survey that has been distributed amongst workers in the company, then the researcher analyzed the survey results by the Statistical Package for the Social Sciences (SPSS). The research concluded the following findings: Environmental knowledge among workers is not at the required level, and this is what hampers the application of green accounting in the academic concept Basically, in addition to having a lot of obstacles that have limited the success in the application of green accounting and that reflected in turn on the marketing performance of the company.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تقييم تأثير المعرفة البيئية بمفهوم المحاسبة الخضراء على الأداء التسويقي في الشركة العامة لمصفاة بانياس. استخدم الباحثان المنهج الوصفي من خلال استبيان وزع على العاملين في الشركة، وتم تحليل البيانات باستخدام برنامج SPSS. أظهرت النتائج أن المعرفة البيئية بين العاملين ليست بالمستوى المطلوب، مما يعيق تطبيق المحاسبة الخضراء بشكل فعال. كما تم تحديد العديد من المعوقات التي تحول دون نجاح تطبيق المحاسبة الخضراء، مما يؤثر سلباً على الأداء التسويقي للشركة. توصي الدراسة بضرورة تعزيز الثقافة البيئية بين العاملين وتقديم دورات تدريبية متخصصة لتحسين المعرفة البيئية وتطبيق المحاسبة الخضراء.
Critical review
دراسة نقدية: على الرغم من أهمية الدراسة في تسليط الضوء على تأثير المعرفة البيئية على الأداء التسويقي، إلا أنها تعاني من بعض القصور. أولاً، العينة المستخدمة في الدراسة صغيرة نسبياً، مما قد يؤثر على تعميم النتائج. ثانياً، الدراسة تركز بشكل كبير على الجانب الوصفي دون تقديم حلول عملية واضحة لتجاوز المعوقات المحددة. ثالثاً، كان من الممكن تعزيز الدراسة بمزيد من التحليل النوعي من خلال مقابلات معمقة مع العاملين لفهم أعمق للعوائق والتحديات. وأخيراً، لم تتطرق الدراسة بشكل كافٍ إلى تأثير التشريعات والسياسات البيئية على تطبيق المحاسبة الخضراء.
Questions related to the research
-
ما هو الهدف الرئيسي من الدراسة؟
تهدف الدراسة إلى تقييم تأثير المعرفة البيئية بمفهوم المحاسبة الخضراء على الأداء التسويقي في الشركة العامة لمصفاة بانياس.
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ما هي المنهجية المستخدمة في الدراسة؟
استخدم الباحثان المنهج الوصفي من خلال استبيان وزع على العاملين في الشركة، وتم تحليل البيانات باستخدام برنامج SPSS.
-
ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
أظهرت النتائج أن المعرفة البيئية بين العاملين ليست بالمستوى المطلوب، مما يعيق تطبيق المحاسبة الخضراء بشكل فعال، بالإضافة إلى وجود العديد من المعوقات التي تؤثر سلباً على الأداء التسويقي للشركة.
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ما هي التوصيات التي قدمتها الدراسة؟
توصي الدراسة بضرورة تعزيز الثقافة البيئية بين العاملين وتقديم دورات تدريبية متخصصة لتحسين المعرفة البيئية وتطبيق المحاسبة الخضراء.
References used
(Department Of Economic And social Affairs statistics division United Nations, (2005) .preliminary Meeting of the UN Committee on Environmental Economic Accounting. Global Initiative for Environmental Accounting New York 29-31 August
Loew T., Fichter K., Mueller U., shulz W. and Strobel M., Guide to Corporate Environmental Cost Management. German Environment Ministry, Berlin 2003
2- Ambler, T., Kokkinaki, F. (2000). Marketing performance measurement: which way is up?’ International Journal of Business Performance Management, 2 (1/2/3): 72-85
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