The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments

Abdou, Ahmed Abdollah Khalel

doi:10.21608/aljalexu.2023.323984

The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments

Document Type : Original Article

Author

Ahmed Abdollah Khalel Abdou

Assistant Professor in the Accounting Department Faculty of Studies and Human Sciences Shaqra University Accounting teacher at Taiba Higher Institute for Management and Information Technology

10.21608/aljalexu.2023.323984

Abstract

The study aimed to identify the impact of environmental accounting practices on the quality of accounting profits and their reflection on the efficiency of financial performance in Saudi business establishments, the study population represents Saudi non-financial business establishments listed in the Saudi capital market. The study sample was selected, which amounted to (100) establishments, with a total number of views (300), during the time period from (2020 AD/2022 AD), The study concluded that the use of environmental accounting contributes to improving the quality of profits in Saudi business establishments, the use of environmental accounting contributes to achieving the efficiency of financial performance in Saudi business establishments, and the increased morale of the proposed models and their validity to achieve the goal of the study.

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