Assessment of factors influencing inclusion of environmental accounting in organizations accounting system
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Date
2013
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
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.
Description
Available in printed form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5686.N3M73)
Keywords
Natural resources, Accounting, Environmental Accounting
Citation
Mshana, S. (2013) Assessment of factors influencing inclusion of environmental accounting in organizations accounting system, Master dissertation, University of Dar es Salaam. Dar es Salaam.