تطبيقات المحاسبة الادارية البيئية من قبل الشركات الصناعية العاملة في ليبيا

Abdillahi, U. and Manini, M. 2017. Determinants of environmental accounting disclosure among listed manufacturing and allied firms in Kenya. Research Journal of Finance and Accounting, 8(10), pp. 40-72.

Abdo, H and Al Drugi, A. 2012. Do companies’ characteristics play key roles in the level of their environmental disclosures? Energy Research Journal, 3(1), pp. 1-11.

Adms, C. and Zutshi, A. 2004. Corporate social responsibility: Course handbook. Australian Accounting Review, 14(3), pp.31-39.

Akhtaruddin, M. 2005. Corporate Mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), pp. 399-422.

Al Drugi, A. and Abdo, H. 2012. Investigating the development of environmental disclosures by oil and gas companies operating in Libya: A comparative study. International Journal of Economics and Finance Studies, 4(2), pp. 1-10.

Aldrugi, A. 2013. Environmental disclosure in the Libyan oil and gas sector. Nottingham Trent University.

Aldrugi, A and Abdo, H. 2014. Determining the motives or reasons that make companies disclose environmental information. Journal of Economics, Business and Management, 2(2), pp. 117-121.

AL-Hawari, E. and Nassar, M. 2017. The factors affecting the different management accounting practices in small and medium sized enterprises in Jordan. International Journal of Academic Research in Business and Social Sciences, 7(12), pp. 970-978.

Amara, T. and Benelifa, S. 2017. The impact of external and internal factors on the management accounting practices. International Journal of Finance and Accounting, 6(2), pp. 46-58.

Bartolomeo, M., Bennett, M., Bouma, J., Heydkamp, P., James, P. and Wolters, T. 2000. Environmental management accounting in Europe: Current practice and future potential. European Accounting Review, 9(1), pp. 31-52

Boukr, A. 2018.A study of the factors influencing the adoption of management accounting innovations in less developed countries: The case of Libya. The University of Salford.

Bouma, J. and Van Den Veen, M. 2002. Wanted: A theory for Environmental Management Accounting. In M. Bennett, J. J. Bouma, and T. Wolters, (Eds), Environmental Management Accounting: Informational and Institutional Developments, pp. 291-302.

Burrit, R., Hahn, T. and Schaltegger, S. 2002. Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tool. Australian Accounting Review, 12(2), pp.39–50.

Cadez, S. and Guilding, C. 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), pp. 836-863.

Cassells, S., Lewis, K. and Findlater, A. 2011. SMEs and ISO 14001 adoption: A New Zealand perspective. Small Enterprise Research, 18(1), pp. 19–32.

Chenhall, R. 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizationsand society, 28 (2–3), pp. 127-168.

Christ, K. and Burritt, R. 2013. Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41, pp. 163-173.

Courtis, J. 2004. Corporate report obfuscation: artefact or phenomenon? British Accounting Review, 36(3), pp. 91-312.

Darwesh, M. and Hamdy, N (2019). Spotlight: Residents suffer from oil, gas pollution in eastern Libya, Xinhua (Africa) 2019-01-29 23:16:50

Das, K. and Imon, A. 2016. A brief review of tests for normality. American Journal of Theoretical and Applied Statistics, 5(1), pp. 5-12.

de Beer, P. and Friend, F. 2006. Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58, 548-560.

Deegan, C. 2003. Environmental management accounting: An introduction and case studies for Australia. Sydney: Institute of Chartered Accountants in Australia.

Donaldson, L. 2001. The Contingency Theory of Organizations. California: Saga Publications.

Drazin, R. and Van De Veen, M. 1985. Alternative forms of fit in contingency theory. Administrative Science Quarterly, 30(4), pp. 514-539.

Dunk, A. 2007. Assessing the effects of product quality and environmental management accounting on the competitive advantage of firm. Australasian accounting business and finance Journal, 1(1), pp.28-38.

Epstein, M. 1996. Measuring corporate environmental performance: Best practices for costing and managing an effective environmental strategy. Chicago: Irwin ProfessionalPublishing.

Ferreira, A., Moulang, C. and Hendro, B. 2010. Environmental management accounting and innovation: An exploratory analysis. Accounting, Auditing and Accountability Journal, 23(7), pp.920-948.

Field, A. 2009. Discovering statistics using SPSS. 3rd ed. London: Saga.

Frost, G. and Seamer, M. 2002. Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities. Financial Accountability and Management, 18(2), pp. 103-127.

Frost, G. and Wilmshurst, D. 2000. The Adoption of environment-related management accounting: An analysis of corporate environmental sensitivity. Accounting Forum, 24(4), pp. 344-365.

Garrison, R., Noreen, E. and Seal, W. 2006. Management Accounting. McGraw-Hill.

Garson, G. 2012. Testing Statistical Assumptions. USA: Statistical Associates Publishing.

Hair, J., Black, W., Babin, B., Anderson, R. and Tatham, R. 2010. Multivariate data analysis. 7th ed. New York: Pearson Education Limited.

Haldma, T. and Lääts, K. 2002. Contingencies influencing the management accounting practices of Estonian manufacturing companies. Accounting, Organizations and Society, 13(4), pp. 379-400.

Holmes S. and Nicholls, D. 1988. An analysis of the use of accounting information by Australian Small Business. Journal of Small Business Management, 26(2) pp. 57-68.

Hossain, M. and Reaz, M. 2007. The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management, 14(5), pp. 274-288.

IFAC (International Federation of Accountants). 2005. International guidance document: Environmental management accounting. New York.

Islam, J. and Hu, H. 2012. A review of literature on contingency theory in managerial accounting. African Journal of Business Management, 6(15), pp. 5159-5164.

Ismail, M., Ramli, A. and Darus, F. 2014. Environmental management accounting practices and Islamic corporate social responsibility compliance: Evidence from ISO14001 companies. Procedia - Social and Behavioral Sciences, 145, pp.343-351.

Jalaludin, D., Sulaiman, M. and Nazli, N. 2011. Understanding environmental management accounting (EMA) adoption: A new institutional sociology perspective. Social Responsibility Journal, 7(4), pp. 540–557.

Jamil, C., Mohamed, R., Muhammad, F. and Ali, A. 2015. Environmental management accounting practices in small medium manufacturing firms. Procedia - Social and Behavioral Sciences, 172, pp. 619-626.

Jasch, C. 2003. The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), pp. 667-676.

Leftesi, A. 2008. The diffusion of management accounting practices in developing countries: Evidence from Libya. University of Huddersfield.

Luft, J. and Shields, M. 2003. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Accounting, Organizations and Society, 28, pp. 169-249.

Mokhtar, N., Jusoh, R. and Zulkifli, N. 2016. Corporate Characteristics and Environmental Management Accounting (EMA) Implementation: Evidence from Malaysian Public Listed Companies (PLCs). Journal of Cleaner Production,136, pp. 111-122.

Moore, G. 2001. Corporate social and financial performance: An investigation in the UK supermarket industry. Journal of Business Ethics, 34(3), pp. 299-315.

Nair, S. and Nian,Y. 2017. Factors Affecting Management Accounting Practices in Malaysia. International Journal of Business and Management, 12(10), pp. 177-184.

Oluwagbemiga, E. 2015. Management accounting practices in the developing economies: The case of Nigeria listed companies. Journal of Accounting and Management, 5(2), pp. 76-85.

Otley, T. 1980. The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), pp. 413-428

Qian, W. and Burritt, R. 2009. Contingency perspectives on environmental accounting: An exploratory study of local government. Accounting, Accountability and Performance, 15(2), pp.39-71.

Qian, W. and Burritt, R. 2011. Environmental management accounting in local government: A case of waste management. Accounting, Auditing and Accountability Journal, 24(1), pp. 93-128.

Ribeiro, V., Aibar-Guzman, C. and Monteiro, S. 2010. Determinants of environmental accounting practices in local entities: evidence from Portugal. Social Responsibility Journal, 6(3), pp. 404-419.

Saunders, M., Lewis, P. and Thornhill, A. 2012. Research Methods for Business Students, 6th ed. London: Pearson Education Limited.

Schaltegger, S. and Burritt, R. 2000. Contemporary environmental accounting issues, concepts and practice. Sheffield: Greenleaf Publishing Limited.

Sehar, N., Bilal, S. and Tufail, S. 2013. Determinants of voluntary disclosure in annual reports; a case study of Pakistan. Management and Administrative Sciences Review,2(2), pp. 181-195.

Sekaran, U and Bougie, R. 2016. Research methods for business: A skill building approach. 7th ed. West Sussex: John Wiley and Sons Ltd.

Sekaran, U. 2003. Research methods for business: A skill-building approach. 4th ed. New York John Wiley and Sons Ltd.

Setthasakko, W. 2010. Barriers to the development of environmental management accounting. EuroMed Journal of Business, 5(3), pp. 315-331

Shank, J. 2007. Strategic cost management: upsizing, downsizing, and right (?) sizing, in Bhimani, A. (Ed.), Contemporary Issues in Management Accounting, Oxford: Oxford University Press, pp. 355-379. Available at: https://books.google.com.ly/books?hl=arandlr=andid=NbMUDAAAQBAJandoi=fndandpg=PR5anddq=Contemporary+Issues+in+Management+Accountingandots=xGTOPvh_wqandsig=wjX2qpIk38kPUeK6byDL72ZkX8andredir_esc=y#v=onepageandq=Contemporary%20Issues%20in%20Management%20Accountingandf=false [Accessed: 21th Nov 2018].

Tsui, C. 2014. A literature review on environmental management accounting (EMA) adoption. Journal of Chinese Management Review, 17 (3), pp. 1-19.

UNDSD (United Nations Division of Sustainable Development). 2001. Environmental management accounting procedures and principles. New York. Available at: sustainabledevelopment.un.org/content/documents/proceduresandprinciples.pdf [Accessed: 20th Nov 2018].

UNDSD (United Nations Division of Sustainable Development). 2003. Measurement for improved environmental and economic performance: Environmental management accounting for government. New York. Available at: https://sustainabledevelopment.un.org/content/documents/EMAGovernment.pdf [Accessed: 20th Nov 2018].

Wang, S., Wang, H. and Wang, J. 2018. Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work? Business Strategy and the Environment, 28(1), pp. 233-243.

Won, N., Wan, C and Sharif, M. 2017. Effect of leadership styles, social capital, and social entrepreneurship on organizational effectiveness of social welfare organization in Malaysia: Data screening and preliminary analysis. International Review of Management and Marketing, 7(2), pp. 117-122.