Importance of accounting measurement of environmental costs and its role in activating the quality of accounting information for decision-making exploratory study of the views of a sample of industrial establishments in the city of Mosul

Nasser, M.Taha; Hashim, M.Haitham

	Importance of accounting measurement of environmental costs and its role in activating the quality of accounting information for decision-making exploratory study of the views of a sample of industrial establishments in the city of Mosul
Journal of Administration and Economics
Article 1, Volume 0, Issue 92, 2018, Pages 65-103
Authors
M.Taha Nasser; M.Haitham Hashim
Abstract
The twentieth century witnessed a growing interest in the environment by the governments of various countries, scientists and people interested in their affairs in order to preserve the ecological balance that ensures the continuation of long-term development. Although the environment has continued Batzanha miraculous power of God Almighty came human intentionally and unintentionally to spoil what God created and forced labor in the universe . This put a huge problem, of damage to the environment. As the issues of environment and development are linked to each other relations of complementarily and interdependence , we find it impossible to continue development on the basis of environmental resources degraded as he can not protect the environment if neglected the development cost of environmental damage and to the importance and necessity of understanding the different facilities and recognition of their responsibilities towards the environment it was necessary to there are many issues that need to be considered into account, including the role of the accounting profession in resolving issues and environmental problems. Since the users of financial statements find financial information about the activities of the entity, including all the environmental information of great importance in assessing the position of the facility and the results of past and future aspirations, as it contributes this information to influence the course of commercial projects and activities on society. It was found that most enterprises face many of the problems of measurement and analysis of environmental costs, especially in light of the growing interest from various parties to identify and measure these costs and disclosed in financial statements where the accounting traditional hide environmental costs among the elements of indirect costs, which result in inaccurate information and take the wrong decisions. From this point of Arti researchers prefer to do an exploratory study to study and analyze the environmental costs of industrial city of Mosul and tagged "the importance of accounting measurement of environmental costs and its role in activating the quality of accounting information for decision-making survey of the views of a sample of industrial facilities in Mosul," where he was to shed light on the interest of this installations of environmental issues and the nature of the environmental costs incurred by these facilities and how they can be measured and accounted for its role in activating the quality of information provided by the accounting system to the decision maker. researchers in this research have to review the concept of environmental accounting and stages of development and the statement following the environmental costs to increase the quality of accounting information for decision-making, researchers also reviewed the concept and nature of the environmental costs and methods of treatment in this side of the theoretical study. The practical aspect of the study and reconnaissance have been adopted to undertake the collection of data on the study through the questionnaire form was distributed to the industrial city of Mosul. Researchers have reached several conclusions and recommendations to achieve the objectives of the research, namely: • Identifying and analyzing the importance of measuring environmental costs of industrial plants. • Identifying the role played by accounting in the development and its relationship to the environment in industrial facilities. • Identifying approaches and methods used in the measurement of environmental costs. • Identifying the impact of measurement and analysis of environmental costs on the decisions of users of accounting information for industrial plants. • the difficulties faced by the industrial establishments in the measurement and analysis of environmental costs.
Keywords
Axis Accounting

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