Environmental Management Accounting and its Relationship to Total Quality Management

An Applied Study on the Sudanese Sugar Company

Abstract

This study aims to analyze the role of Environmental Management Accounting (EMA) in  improving the quality of financial reporting under the principles of Total Quality Management (TQM), through an applied study on the Sudanese Sugar Company.                                           

The study adopts a descriptive-analytical approach and uses a questionnaire distributed to a sample of 137 respondents, including employees and academics. Statistical methods such as Pearson correlation, Cronbach's alpha, and Chi-square test were used for data analysis.

The study problem lies in the inability of traditional accounting systems to adequately capture and disclose environmental costs, which negatively affects the quality of financial reports.

The results indicate a statistically significant relationship between EMA and financial reporting quality, as well as a significant impact of environmental costs on reporting transparency.

The study recommends improving accounting systems, enhancing professional training, and adopting international environmental disclosure standards.