Challenges of Accounting measurement and disclosure of environmental costs in Sudan: A field study on some factories working in Elobeid City North Kordofan state in Sudan

Abstract

The study dealt with the challenges of accounting measurement and accounting disclosure of environment costs with a field study on a sample of factories operating in El Obeid city in North Kordofan State in Sudan. The study aimed to introduce the concepts concered with environmental accounting measurement and environmental accounting disclosure and environment costs, as well as to identified the challenges facing factories the sample of the study, in the accounting measurement and disclosure of environmental costs. The study used the historical method, deductive method, inductive and descriptive analytical methods. The study depended on the questionnaire as main tool to collect the data from population consists of 90 individuals which worked in the study population. As for the quarantine due to the second wave of the Corona pandemic in the year 2021, a simple random sample of 30 individuals was chosen, using the Stephen Thumbethon's equation. The study assumed that there are no challenges in the environmental accounting measurement and disclosure of environment costs in the factories sample of the study. The study finds out that there are challenges facing environmental accounting measurement and environmental accounting disclosure of environment costs in factories, the sample of the study, and recommended the need to overcome all challenges faced the practical practice of environmental measurement and disclosure concern costs of environment activity.