Abstract:
Abstract
The research aims to identify the role of green accounting in achieving
sustainable development in industrial institutions from the perspective of
faculty members. The research relied on a descriptive and analytical approach
to survey the opinions of the research community, represented by the five
faculty members of the Accounting Department at the University of AlMergib. A questionnaire was distributed, and 25 valid questionnaires were
returned for specialized analysis. The research reached a set of findings, the
most important of which is the lack of implementation of green accounting to
achieve sustainable development in all its dimensions. Government
institutions do not pay attention to green accounting and do not include
environmental costs in financial statements.
