واقع استخدام المحاسبة البيئية في المنشآت الصناعية : دراسة تطبيقية على عدد من المنشآت الصناعية في العراق

الملخص EN

This research aims to identify the reality of the use of environmental accounting in industrial enterprises in Iraq, and to know how these enterprises are interested with the disclosure of environmental accounting information in its reports as well as recognize the difficulties and obstacles faced by the industrial enterprises at the application of environmental accounting.

To achieve the objectives of the research was designed a questionnaire distributed to the population of the study, and the component of the industrial establishments operating in Iraq.

Research has found a group of the following results : It does not have an actual application of environmental accounting and despite the fact negative for the application of environmental accounting in industrial enterprises in Iraq, but That did not prevent the existence of the realization by individuals sample study of the importance of environmental accounting-albeit slightly-.

has also been shown, that the industrial enterprises in Iraq are facing difficulties and obstacles when applying environmental accounting, and this is due to several reasons, foremost of which was the lack of knowledge of management methods of environmental accounting and the failure to enact laws and regulations that require industrial facilities to carry out environmental accounting procedures and the lack of detailed information necessary for the application of methods of environmental accounting, and research has come to a set of recommendations including :.

Development of awareness among managers of industrial enterprises in Iraq, the importance of environmental accounting, and its role in the provision of appropriate information to make decisions and contribute to the process of planning and control, and work on the application of environmental accounting in industrial enterprises in Iraq because of their feasibility and the benefit of a large return on the facilities, as well as enacting legislation and laws obliges industrial enterprises rules and accounting standards and the need for environmental corporate commitment to environmental protection and conservation through the production of environmentally friendly products.