تمثلت مشكلة الدراسة في التساؤل حول ما إذا كان الإفصاح الاختياري عن المعلومات البيئية يؤدي إلى جودة المعلومات المحاسبية بمنظمات الأعمال السودانية. هدفت الدراسة إلى معرفة مدى التزام المنشآت السودانية بالأداء البيئي و الإفصاح عن ذلك في التقارير المالية، و تحليل العلاقة بين الإفصاح الاختياري عن المعلومات البيئية و جودة المعلومات المحاسبية و تقويم الالتزام البيئي في منظمات الأعمال السودانية. و تم توزيع عدد 150 استمارة استبانة على مكاتب المراجعة العاملة في السودان و كان الصالح منها للتحليل 130 استمارة، و توصلت الدراسة إلى أنه يُؤدي الإفصاح الاختياري عن المعلومات البيئية في التقارير المالية لمنظمات الأعمال السودانية إلى مصداقية معلومات التقارير المالية و يُوفر معلومات مفيدة لاتخاذ القرارات، و يُمكن من التنبؤ بالمخاطر البيئة و يدل على إدراك منظمات الأعمال للقضايا البيئية.
The study problems represented in the question if it is possible that optional
disclosure of environmental information will leads to the quality of accounting information
in Sudanese business organizations. The study aimed to know whether the Sudanese bodies
committed to environmental performance and disclosure in financial reports & the analysis
of the relationship between the optional disclosure & the environmental information to the
quality of accounting information and evaluation of the environmental committing in
Sudanese business organizations. In this study, a number of 150 questionnaires forms are
distributed among accounting offices that work in Sudan. About 130 questionnaires forms
are valid for analysis. The study comes the result that the optional disclosure leads to
environmental information in the financial reports &provide good information in taking
decisions& enable to predict environmental risk, which indicate the awareness of business
organizations to the environmental issues.
References used
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(Chang,Huei– Chun "Environmental Management Accounting Within University: Current State and Future Potential" Rmit University, School Of Accounting and Law, A Thesis Submitted of The Degree of Doctor Philosophy ,(2007
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