تقييم واقع تطبيق المحاسبة البيئية في الوحدات الاقتصادية

الملخص EN

This study aims to release the views of workers in the economic units to: 1.

the impact of environmental laws and regulations on the level of efficiency and effectiveness of environmental accounting information.

2.

The role of regulators in reducing the dangers of environmental pollution for workers and the community and the environment 3.

Statement of the impact of the disclosure of information in the effectiveness of environmental accounting.

4.

- the company's role in reducing the risk from pollution 5.

the extent of the impact of accounting standards that can be guided by them accountable In order to achieve the objectives of the study were organized questionnaire form included 16 questions distributed to the research sample of 100's and have recovered 90 of them underwent a questionnaire for analysis to identify 88 The research sample included, four economic units within the province of Najaf They are General Company for Leather Industries, the General Company for sewing, airport Najaf and the General Company for Cement .ccant as a result of the questionnaire on the impact of the above factors on the application of positive environmental accounting As recommended by the study, the use of additional lists attached financial statements are the most appropriate to display environmental information Calendar commitment to acceptable environmental standards and the adoption of measures to root treatment to reduce pollutants Portal accounting system prepared to suit the development of modern developments Development of laws and regulations protecting the environment with the necessary economic units to disclose information and data related to pollution caused by its activities