The availability of the elements for applying environmental accounting in Libyan cement companies:

An applied study on the National Cement Joint Stock Company

Abstract

The main objective of this study is to identify the availability of the ingredients for the applica-tion of environmental accounting in the Libyan cement industry companies, and to achieve the objectives of the study, the descriptive analytical approach was relied on, and a questionnaire was designed as a main tool for collecting primary data and statistical information from the study sample, As a number (72) A form for all financial workers in the general administration of the National Cement Joint Stock Company and its factories A form for all the financial workers in the Libyan cement industry companies, and after giving the participants a sufficient period to answer the questions of the questionnaire, (66) of the distributed forms were received, The study reached several results, the most important of which are: the availability of the elements for applying environmental accounting in the Libyan cement industry companies, Based on the results of the study, the researcher recommended the need to work on issuing strict and strong laws and legislation that oblige cement industry companies to apply environmental accounting, Focusing on developing accounting education curricula in Libyan universities in terms of their quality and enhancing them with environmental accounting courses.