Department Of Accounting
" Environmental Accounting"
ADNAN ABU HUMMOUS
من شكرت جميل صنعكم بدمعي .....ودمع العين مقياس الشعور
الى من بالحب غمروني وبجميل الاخلاق علموني....... الى من احببتهم حتى سار حبهم في الوجدان ........... الى من امرني ربي بطاعتهم والاحسان
الى من يحملون في عيونهم ذكريات طفولتي وشبابي........ اخوتي واخواتي
الى من ضاقت السطور من ذكرهم فوسعهم قلبي....... صديقاتي
الى من لهم الفضل بإرشادي الى طريق العلم والمعرفة الى اساتذتي الافاضل.. واخص بالذكر من قدم النصيحة لنا الاستاذ........(عدنان ابو الحمص)
Table of content
Chapter one ( Introduction)| 5|
1.1 Introduction| 6|
1.2 problem identification| 10|
1.3 Objective of the study| 10|
1.4 Questions of the study| 11|
1.5 Limitations of the study| 11|
1.7 Abbreviations| 12|
Chapter tow ( Literature Review)| 13|
2.1 Previous studies| 14|
2.2 History of Environmental accounting| 16|
2.3 Definition of environmental accounting| 16|
2.4 function and roles of environmental accounting| 17| 2.5 importance of environmental accounting| 18|
Chapter Three (Theory)| 20|
3.1 Federal environment acts and environmental audits| 21| 3.2 standards used to account for the environment| 22| 3.3 Environmental Auditing| 23|
3.4 how to account for environmental remediation costs| 25| 3.5 the environmental cost categories| 26|
Chapter four (Methodology)| 28|
4.1 population and sample study| 29|
4.2 Type of the study| 29|
4.4 Data sources| 29|
4.5 instruments.| 30|
Chapter five ( Data analysis)| 31|
Chapter six ( Conclusions and recommendations)| 52|
Conclusions and Recommendations| 53|
Questionnaire | 61|
The accounting one science and knowledge renewable;, to its close association with variables of social, environmental and political, economic, so stand out and constantly problems accounting renewed need to be resolved, and problems accounting contemporary regarding environmental accounting, which is no longer interesting accounting thought exclusive in the internal environment of the facilities, but extends this attention to the external environment includes related directly and indirectly to the financial statements issued by enterprises (companies, organizations, institutions). This interest has been a reflection of the global developments of concern for the environment after the emergence of the obvious negative effects on the environment.
The intellectuals and the owners of establishments finally understood and realize larger that they continue to drain and pollute environmental resources will threaten their existence in the future, as the environment is the main source for all their resources, and damage by not damaging to society only, but will extend to the economic damage to their companies and their interests.
It has become necessary to find ways to measure environmental impacts, and accounted for, and report on the environmental effects that can be caused by companies such as chemical industries, food industries, and electronic and other industries. Where he was recognized by the previously is not to obligation companies to bear the cost of pollution and preventive measures, as is happening today spread to the social requirements officials’ accountable enterprises for environmental pollution they cause.
The depletion of natural resources and that cannot be renewed - or, which is renewed slowly - for concern. Since accountants have a special role is very effective; due arrival...