THE INTEGRATION BETWEEN SIX SIGMA AND RATIONALIZATION ACCOUNTING MODELS FOR ACHIEVING CONTROL ON ENVIRONMENTAL COSTS IN SOME PETROCHEMICAL COMPANIES IN GREATER CAIRO
bayoumy, A., Khatab, G., Nada, M. (2021). THE INTEGRATION BETWEEN SIX SIGMA AND RATIONALIZATION ACCOUNTING MODELS FOR ACHIEVING CONTROL ON ENVIRONMENTAL COSTS IN SOME PETROCHEMICAL COMPANIES IN GREATER CAIRO. EKB Journal Management System, 50(8), 175-169. doi: 10.21608/jes.2021.196081
Amal M. bayoumy; Gamal S. Khatab; Mohamed A. Nada. "THE INTEGRATION BETWEEN SIX SIGMA AND RATIONALIZATION ACCOUNTING MODELS FOR ACHIEVING CONTROL ON ENVIRONMENTAL COSTS IN SOME PETROCHEMICAL COMPANIES IN GREATER CAIRO". EKB Journal Management System, 50, 8, 2021, 175-169. doi: 10.21608/jes.2021.196081
bayoumy, A., Khatab, G., Nada, M. (2021). 'THE INTEGRATION BETWEEN SIX SIGMA AND RATIONALIZATION ACCOUNTING MODELS FOR ACHIEVING CONTROL ON ENVIRONMENTAL COSTS IN SOME PETROCHEMICAL COMPANIES IN GREATER CAIRO', EKB Journal Management System, 50(8), pp. 175-169. doi: 10.21608/jes.2021.196081
bayoumy, A., Khatab, G., Nada, M. THE INTEGRATION BETWEEN SIX SIGMA AND RATIONALIZATION ACCOUNTING MODELS FOR ACHIEVING CONTROL ON ENVIRONMENTAL COSTS IN SOME PETROCHEMICAL COMPANIES IN GREATER CAIRO. EKB Journal Management System, 2021; 50(8): 175-169. doi: 10.21608/jes.2021.196081

THE INTEGRATION BETWEEN SIX SIGMA AND RATIONALIZATION ACCOUNTING MODELS FOR ACHIEVING CONTROL ON ENVIRONMENTAL COSTS IN SOME PETROCHEMICAL COMPANIES IN GREATER CAIRO

Journal of Environmental Science
Article 5, Volume 50, Issue 8, August 2021, Page 175-169  XML PDF (763.95 K)
Document Type: Review Article
DOI: 10.21608/jes.2021.196081
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Authors
Amal M. bayoumy1; Gamal S. Khatab2; Mohamed A. Nada3
1Post Grad. Student, Faculty of Environmental Studies and Research, Ain Shams University
2Faculty of Commerce, Ain Shams University
3The Higher Institute for Cooperative and Administrative Studies
Abstract
This study aims at exposing the effect of integration between of Six Sigma approach and lean accounting in light of recent developments and their use as a mechanism to reduce environmental costs in industrial facilities in some petrochemical companies in Greater Cairo in the Arab Republic of Egypt.
In order to achieve this study objectives, a questionnaire (385 forms) has been designed and distributed to the study population which consist of some industrial companies operating in the petrochemical sector. The study has reached a set of results, the most important of which are:
1. Before using the Six Sigma approach in industrial companies, and to take full advantage of that method, companies must improve the industrial environment and prepare it administratively and technically to receive that approach.
2. Before using the method of rationalization accounting in industrial companies and for benefitting from that approach on industrial companies, the switch from traditional-cost systems to adopting cost-systems that help in the use and spread out of awareness of how important the rationalization approach is and the good incentive systems that follow.
3. For developing awareness of public opinion of the importance of working as a team and inculcating their group spirit through good systems of participation and motivation.
4. Conducting appropriate groups of administrative and financial training programs that help raise awareness among workers of the importance of six-sigma approaches, rationalization accounting, and other approaches of purposeful control and performance improvement. 
 
 
Keywords
Key words:; Six Sigma; rationalization accounting; control of environmental costs
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