مساهمة المحاسبة الخضراء فی تحقیق التنمیة المستدامة دراسة عینة من المستخدمین بولایة بسکرة خلال سنة 2018م

The aim of this study is to determine the impact of green accounting on achieving sustainable development, as environmental accounting is the tool which help to judge the extent of the commitment of institutions in preserving the environment with the available information on the environmental costs incurred by the institution in this field, through a statistical study of the views of a sample academics and professionals in the state of biskra, where a questionnaire was distributed to a group of institutions that include the category of administrative staff, accountants, heads of departments and tax inspector, we concluded that sustainable development emerged as a reaction to the many environmental problems that the world has faced with various policies. perhaps the most important way to do this is to integrate the environmental dimension into the field of decision by means of special accounting, environmental accounting.