This research aims to identify the reality of using environmental accounting in industrial establishments in Iraq and the interest of these establishments in presenting environmental accounting information, as well as identifying the difficulties and obstacles faced by industrial establishments when applying environmental accounting. In order to achieve the objectives of the research, a survey questionnaire was designed and distributed to the study community, which consists of industrial establishments operating in Iraq. Despite the negative reality of applying environmental accounting in industrial establishments in Iraq, However, this did not preclude the existence of awareness by individuals of the study sample of the importance of environmental accounting. Due to several reasons, foremost among which is the lack of interest in applications of the management of environmental accounting methods, the lack of laws and legislations that oblige the industrial establishments to carry out the environmental accounting procedures and the lack of detailed information required to implement the methods of environmental accounting. This research reached a set of recommendations, including developing the awareness of managers of industrial establishments in Iraq of the importance of environmental accounting, their role in providing appropriate information for decisionmaking, contributing to the planning and control process because of its usefulness and great benefit to the establishments. Industrial enterprises are required to comply with the rules and standards of environmental accounting and the necessity of the establishments' commitment to protect and preserve the environment through the production of eco-friendly products.
The Use of Environmental Accounting in Industrial Establishments: An Applied Study on a Number of Industrial Establishments in Iraq
Journal of Management Outlook
Vol. 8 - No. 2