1 The Economical performance of the entity is considered in the decision making process. 3.804 0.77
2 The environmental issues are considered when preparing the capital budgets. 2.75 0.87
3
The company adopt a strategic approach for Management Accounting that takes the economical
and social aspects into consideration
2.9 0.98
4
The company is eager to gain a social acceptance through the implementation of managerial polices
that aims to enhance its social image.
3.7678 0.76
5 The environmental estimations are included in the product cost. 2.6 0.81
6
the company is interested in specifying the type of environmental costs driven by its tendency to
avoid any governmental penalties
3.554 0.887
Total 3.195 0.543