文章基本信息

标题：Environmental Accounting Challenges of Selected Manufacturing Enterprises in Bangladesh
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作者：Md. Musharof Hossain
期刊名称：Open Journal of Business and Management
印刷版ISSN：2329-3284
电子版ISSN：2329-3292
出版年度：2019
卷号：07
期号：02
页码：709-727
DOI：10.4236/ojbm.2019.72048
出版社：Scientific Research Publishing
摘要：Considering the importance as well as potential problems of environment issues, it needs more analysis of relevant factors for future course of actions. Environmental Accounting is called green accounting. This paper made on Challenges of Environmental Accounting Practices in Bangladesh on most polluted 16 selected enterprises in Chittagong during the period 2018. The main objective of the study is to specify the environmental accounting challenges in selected manufacturing enterprises in Bangladesh. The study is based on primary data. Primary data were collected by questionnaire and expert opinion. Questionnaires were prepared based on study objectives. Collected data were processed manually and with help of the Computer software. The study highlights some critical challenges to implement environmental accounting in manufacturing enterprises in Bangladesh. The perception of respondents about the Challenges are: cost involvement, lack of skilled manpower, lack of set rules about environmental accounting, inadequate environmental accounting standard, low adoption of environmental accounting, no specific principles of environmental accounting etc. The average mean score of challenges is 2.47 in the scale of 3. The study also tries to forward some recommendations to overcome the challenges. It is to be recognized that the accountants have a key role in environmental accounting and reporting.
关键词：Environment;Environmental Accounting;Challenges;Disclosure