ACCOUNTING PROBLEMS ON THE USE OF ENERGY-FRIENDLY ENVIRONMENT COMPARATIVE STUDY WITH THE HASHEMITE KINGDOM OF JORDAN

Abstract

The research aims to measure the opinions of the research sample and determine the study of the differences between the classifications of the traditional cost elements, the classifications of the environmental cost elements, the attempt to access the different methods of the environmentally friendly elements, the study of the relationship between the Egyptian, Jordanian and international electricity prices. In this research, the researcher relied on the descriptive and analytical approach and the field study method to collect information. The study community is represented by officials working in the field of energy, especially electric power, and a sample size of 105 individuals from the study population was used, and they were selected from many energy-related establishments as follows: In the field study, the researcher relied on the survey list as one of the study data collection tools. The study reached several results, the most important of which are: The use of renewable energy contributes to solving energy problems significantly. Solar and wind energy are the best types of energy sources for generating electricity. Human behavior and social level affect the rate of energy consumption. Energy consumption rates differ when using environmentally friendly energy. High rates of investment in renewable energy lead to lower production costs and thus lower prices. The most important recommendations were: The need to improve the internal environment of companies and to prepare them administratively and technically to use environmentally friendly energy. The necessity to shift from traditional cost systems to cost systems that help in addressing accounting problems resulting from the use of environmentally friendly energy. Conducting appropriate sets of administrative and financial training programs that help raise awareness among workers of the importance of environmentally friendly energy in improving performance.