The extent of application of green accounting and its challenges in tourism sector enterprises (survey on Saudi Arabia)

This study aimed to clarify the concept of green accounting in tourist establishments in the tourism sector in Saudi Arabia and to see whether those establishments apply green accounting in public accounting to meet the challenges facing the implementation of green accounting, and to address the outlook and prospects for sustainable development in the tourism sector in Saudi Arabia. And the researcher relied on the survey descriptive curriculum because the study community had all the big tourist establishments. (426752) A random sample of 30 tourist facilities was drawn upon. A questionnaire on the dimensions of green accounting was designed and distributed to the principal investigators working in the facilities in the accounting department.
The research concluded with the following findings and recommendations:
-There are substantial differences of statistical significance between the average responses of sample individuals to the application of green accounting and the average neutrality 3 because this dimension is not available in the tourism sector enterprises under consideration and indicates the positive of this element to a neutral degree
-While the recommendation was that green accounting should be activated and integrated with financial accounting through the application of green accounting dimensions