مشاكل القياس والإفصاح المحاسبي عن الأداء البيئي في السودان "دراسة ميدانية تحليلية"

الملخص

This research aims at the to set the problems on measurement and declaration accounting for the environmental performance in the Sudan. The problem of these research represented in the following questions: 1- Whether the information accuracy fulfilled for the environmental performance to lead solution of problems measurement and declaration accounting for the environmental performance? 2- Whether experts environmental qualified affected for the measurement and declaration accounting for the performance environmental? The research follows the historical and the deductive and inductive methodology. The hypotheses of the study which the researcher tests are the following: 1- The creation relation statistics between information fulfilled and environmental reports and the problems of measurement and declaration for accounting for the environmental performance. 2- The creation relation statistics between experts environmental qualified and problems of measurement and declaration for the environmental performance. The research found the following results: 1- The information accuracy fulfilled and true for environmental performance to decrease problems of measurement and declaration accounting for the environmental performance. 2- There are experts environmental qualified to do measurement for the environmental performance to assistance decrease problems of measurement and declaration accounting for the environmental performance. The research recommendation to make more researches to solution problems of measurement and declaration for the environmental performance.