The Role of Environmental Accounting in Improving Environmental Performance in Algerian Economic Institutions

Abstract

This study examines the role of environmental accounting in enhancing the environmental performance of Algerian economic institutions. This study investigates whether financial and managerial environmental accounting, as well as environmental auditing, contribute to improved environmental outcomes. It employs a descriptive analytical approach, utilizing a questionnaire distributed to a sample of board members, accountants, auditors, and employees from selected institutions. Data analysis was conducted using SMART PLS 4 statistical program. The findings indicate that financial environmental accounting and environmental auditing significantly influence environmental performance, whereas managerial environmental accounting does not show a statistically significant impact. This study highlights the importance of integrating environmental considerations into financial decision-making processes and emphasizes the need for transparent reporting of environmental costs. It also underscores the value of environmental auditing in ensuring compliance with environmental regulations. This study contributes to understanding how environmental accounting practices can support sustainable development by reducing negative environmental impacts and improving organizational accountability. This study provides insights into the practical application of environmental accounting tools and their potential to enhance both environmental and economic performance in organizations