Obstacles to the Implementation of Green Accounting in the Public Sector (A theoretical and analytical study)

Abstract

   The study aims to identify the concept of green accounting and its importance to the public sector, and to reveal the obstacles to its implementation in the public sector. To achieve this objective, the study relied on a descriptive analytical approach, reviewing various references, including books and scientific journals, to collect and analyze information to identify the most significant obstacles to the application of green accounting in the public sector. The study concluded that green accounting contributes to providing decision-makers with accurate data on environmental costs and benefits, thereby supporting rational decision-making, stimulating innovation, and helping to achieve sustainability goals in the public sector. The study also showed that the implementation of green accounting faces a number of internal and external obstacles. Internal obstacles include the complexity of the legislative and regulatory environment of the public sector, high implementation costs, lack of infrastructure and human competencies, difficulty in measuring and disclosing environmental costs, weak accounting and environmental awareness, and weak accounting information systems capable of accurately measuring environmental costs and benefits. External obstacles to the implementation of green accounting include weak government support, the absence of binding legal frameworks, and low stakeholder pressure and community awareness of environmental issues. The study recommended the need to develop legislation and accounting standards at the national level to ensure the integration of green accounting into accounting systems, drawing on international experiences and global standards related to sustainability. It also emphasizes the importance of promoting accounting and environmental awareness among various stakeholders, providing the necessary financial and technical resources and building human capacity, while adopting a gradual implementation approach that is commensurate with each country's capabilities and circumstances.