ACCOUNTING AND ENVIRONMENTAL TREATMENT OF THE REVENUES OF LAND RECLAMATION PROJECTS A STANDARD STUDY | ||||
| Journal of Environmental Science | ||||
| Volume 54, Issue 4, April 2025, Page 1034-1069 PDF (1.12 MB) | ||||
| Document Type: Original Article | ||||
| DOI: 10.21608/jes.2025.344962.1940 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Marwa A. M. Ibrahim  1; Tarek A. Hammad* 2; Muhammad M. Abd Rabbo* 2; Mustafa A. Abu Zaid* 3
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| 1Faculty of Graduate Studies and Environmental Research, Ain Shams University | ||||
| 2Faculty of Commerce, Ain Shams University | ||||
| 3Water Research Institute | ||||
| Abstract | ||||
| This study aims to analyze the impact of accounting and environmental treatment on the returns of agricultural reclamation projects. This topic is of particular importance considering the environmental and economic challenges confronting modern agriculture, as researchers seek to provide detailed insights into how sound accounting practices and an emphasis on environmental sustainability influence the performance of agricultural projects, thereby contributing to the enhancement of financial returns and the increase of production efficiency. The researchers employed a multi-method approach, designing questionnaires to collect data from a diverse cohort of farmers and owners of agricultural reclamation projects. The sample comprised selected individuals from various agricultural regions to encompass the diversity of the agricultural environment. Different statistical methods were utilized, including descriptive analysis and advanced statistical techniques (such as regression analysis), to investigate the relationship between accounting treatment and environmental practices on one hand and financial returns on the other. Furthermore, qualitative interviews were conducted with several participants to obtain additional insights into their actual experiences and the challenges they encounter. The results indicate a significant positive relationship between the application of sound accounting principles and sustainable environmental practices and the improvement of returns in agricultural reclamation projects. The study illustrates that projects adopting clear and organized accounting practices achieve superior financial performance compared to those lacking such practices. The data also reveal that a commitment to environmental practices, including the use of sustainable agricultural methods and the preservation of natural resources, directly contributes to enhanced productivity and reduced costs. | ||||
| Keywords | ||||
| Environmental Asset; Environmental Expense; Environmental Impact; Environmental Event; Environmental Costs | ||||
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