Browsing by Author "Mshana, Said"

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    Assessment of factors influencing inclusion of environmental accounting in organizations accounting system
    (University of Dar es Salaam, 2013) Mshana, Said
    Inclusion of environmental accounting in organizations accounting systems is very important in order to enable them to account for environment effectively. Environmental accounting has been around since last two decades. However, since their inception most of Tanzanian organizations have not been able to include environmental accounting in their organizations accounting systems. The purpose of this study was to assess factors influencing inclusion of environmental accounting in organizations accounting systems. Selected few manufacturing firms in Dar es Salaam city were used as a case study to conduct the research. A sample of 100 individuals from which data was collected was chosen and information was obtained by using questionnaires. The information collected was analyzed by using SPSS. The findings indicated that with exception of non-governmental organizations, governmental organizations, organizational factors and accounting board influence inclusion of environmental accounting in organizations accounting systems. This study recommends that in order to ensure that organizations include environmental accounting in their accounting systems the following issues should be considered: accounting body to come up with standards and workshops, government regulations and supervisions should be enhanced and top management supports in terms of attitude, training and budgets should be in place at organizational level.