Beta
245189

PROPOSED FRAMEWORK TO RAISE THE EFFICIENCY AND EFFECTIVENESS OF ENVIRONMENTAL ACCOUNTING MEASUREMENT USING THE QUALITY HOUSE FUNCTION BY APPLYING TO THE INDUSTRIAL ZONE IN THE TEN

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economics

Abstract

The research aims to raise the efficiency and effectiveness of environmental accounting measurement through the use of one of the management accounting techniques, which is the technique (the quality house function), where the increasing competition between industrial establishments led to the need to search for ways to attract customers, which was represented in the need to meet the requirements of customers, not only current but also prospective, in order to ensure customer satisfaction, which forced most industrial establishments to adopt an environmental accounting system that enables the accounting measurement of environmental costs in industrial establishments. It also seeks to use the best methods to improve the quality of products and raise their efficiency, which is a scientific method to identify the most important customer desires, jobs and activities necessary to achieve those desires, and to dispense with unnecessary activities and then exclude their cost, which leads to achieving many benefits such as achieving customer satisfaction, improving product quality. To achieve this goal, the researchers relied on theoretical rooting through the inductive approach, from books, references, and Arab and foreign studies, then conducting a practical study through personal interviews and designing a survey list for industrial companies operating in the industrial zone of the tenth of Ramadan in the Egyptian environment, which adhere to international standard requirements (Global Sustainability Initiative Standards), And those forms were distributed to members of the advisory committees for environmental protection, workers in food industries factories in the industrial zone of the tenth of Ramadan, employees of the National Center for Industrial Security Studies in Cairo, faculty members in some Egyptian universities, and 238 forms were collected from the distributed forms. The study reached through statistical analysis of the answers of the respondents. The results indicated that there is a significant and substantial correlation between the quality house function and raising the efficiency and effectiveness of the environmental accounting measurement. Competitiveness in industrial and domestic markets.

DOI

10.21608/jes.2022.108558.1134

Keywords

quality house function, Environmental accounting measurement, management accounting techniques, customer voice, quality function dissemination

Authors

First Name

Y. T. Youssef

Last Name

Samar

MiddleName

-

Affiliation

Post graduate student at Faculty of Graduate Studies and Environmental Research, Ain Shams University

Email

samaryousif764@gmail.com

City

-

Orcid

-

First Name

A. Hammad

Last Name

Tariq

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

First Name

M. Mohammad

Last Name

Sahar

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

First Name

A. A. Al-Bari

Last Name

Amani

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

-

City

-

Orcid

-

Volume

51

Article Issue

4

Related Issue

36183

Issue Date

2022-04-01

Receive Date

2021-12-06

Publish Date

2022-04-01

Page Start

31

Page End

64

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_245189.html

Detail API

https://jes.journals.ekb.eg/service?article_code=245189

Order

48

Type

Review Article

Type Code

599

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

https://jes.journals.ekb.eg/

MainTitle

PROPOSED FRAMEWORK TO RAISE THE EFFICIENCY AND EFFECTIVENESS OF ENVIRONMENTAL ACCOUNTING MEASUREMENT USING THE QUALITY HOUSE FUNCTION BY APPLYING TO THE INDUSTRIAL ZONE IN THE TENTH OF RAMADAN.

Details

Type

Article

Created At

22 Jan 2023