The Application of Green Accounting According to Activity-Based Costing for an Orientation Towards a Green Economy

Abstract

The present study aims to identify the opportunities and possibilities for applying green accounting according to the Activity Based Costing in light of the trend towards a green economy. To achieve this aim, the researchers designed and administered a questionnaire. A random sample of 180 individuals (participants) from managers and accountants of economic institutions in the southeastern area in Algeria are selected, and the statistical program SPSS 22 is used to analyze the obtained data. The study found that the sample institutions have a low level of interest in the environmental dimension, as well as a low level of interest in measuring environmental costs, which requires increased pressures on these organizations, whether from the government side or from the consumers.