The Association Between Environmental Accounting Practices and Firms’ Performance: Evidence from Industrial Firms in Bahrain
摘要
The study aims to identify the role of environmental accounting in achieving sustainability for industrial companies in Bahrain. A survey was distributed to employees in the industrial sectors, including accountants, auditors, and financial managers. A total of 62 responses were collected and analyzed. Based on the regression results, the study found that environmental accounting in industrial companies in Bahrain has a significant impact on the financial performance of industrial companies. The study recommends that industrial companies consider applying environmental accounting techniques to enhance decision-making processes and to make more sustainable decisions to familiarise and support employees in industrial sectors on the importance of applying environmental accounting.