تاثير ضغط اصحاب المصالح في مستوى تبني ممارسات المحاسبة الادارية البيئية دراسة ميدانية على الشركات الصناعية السورية

This research examines the impact of stakeholders’ pressures on the environmental management accounting (EMA) adoption level. Drawing from the stakeholders theory, the research seeks to identify the extent to which stakeholders’ pressures (government, customers, labor unions, and local community) influences EMA adoption level among manufacturing companies in Syria. Hypotheses were constructed for there is a positive relationship between the stakeholders’ pressures and EMA adoption level. A total of 62 managers working in 20 Syrian manufacturing companies participated in the survey. stakeholders’ pressures was tested against the EMA adoption level via simple regression analysis, correlation, and frequency rate. The findings indicated that there is a positive relationship between the government, customers pressures and the EMA adoption level. In addition, there is no relationship between the labor unions, local community pressures and the EMA adoption level. The findings were discussed, and some recommendations and suggestions were provided.