‫اثر‬‫المحاسبة‬ ‫البيئية‬ ‫في‬ ‫تحقيق‬ ‫الإنتاج‬ ‫النظيف‬ ‫في‬ ‫ال‫مؤسسة‬ ‫الإ‬‫قتصادية‬ ‫دراسة‬‫ميدانية‬ ‫في‬ ‫المؤسسة‬ ‫الوطنية‬ ‫للدهن‬ ‫لوالية‬ ‫‪‬‬‫سوق ‬‫أهراس‬ ‫‪‬‬

Abstract

The study aims to know the impact of environmental accounting in achieving cleaner production, considering that environmental accounting is a means through which it is possible to judge the extent of the institutions’ commitment to preserving the environment with the available information on the environmental costs incurred by the institution in this field. Clear environmental accounting and the benefits that institutions derive from its use and the possibility of describing it as a useful element in achieving cleaner production technology. In this study, the descriptive analytical method was adopted, and the field study method was adopted by using a questionnaire, which was taken as a main tool for collecting the necessary and necessary information for this study, which resulted in a set of results, the most important of which is that the adoption of a cleaner production strategy contributes to creating environmental value by reducing Costs and thus achieving additional profits, as well as developing environmental performance, and that the application of environmental accounting contributes to rationalizing decisions in a way that supports and achieves cleaner production. The study concluded that the use of environmental accounting affects the achievement of the cleaner approach, so the study recommends the need to increase attention to environmental accounting and that decision makers should benefit from it in making decisions.