An Empirical Analysis of Environmental Cost Accounting in Mining Companies in Jordan
This research paper aims to spot the explanations for corporate implementation of environmental data in their inner decision-making processes. It highlights management practices and, in particular, cost management in resolving environmental issues. The study adopts an associate degree exploratory analysis approach. The analysis technique is based on field studies of nine mining industries in Jordan. The eco-efficiency theory braces this study to unravel intricacy in interviewing the managers, so the survey adopted a structured form, and some extra phone interviews were conducted. The findings divulge that environmental cost accounting data is qualified to shore up internal decision-making processes and external communication. It bridged the gap between company headquarters communication and concern perspective. The findings show low awareness of the connection between environmental and economic performance, a growing awareness of the positive relationships between environmental stance and the company image. The research is targeted at nine business organizations; thus, the results don't seem to be extended on the far side of the respondents. The study highlights the reasons for using the environmental data and the measured price of environmental area activities to investigate the explanations for decision-making within business organizations. It caters to boosting the effectiveness of ecological data and facilitates the diffusion of environmental accounting practices. The research identifies the grounds for applying environmental data in internal decision-making processes and the gaps in the logical adoption of ecological criteria. It highlights components supportive in tracing the pathways for additional analysis of environmental accounting practices.
Keywords: environmental cost accounting, internal decision-making processes, mining companies, eco-efficiency theory, Jordan.
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