The Role of Accounting Disclosure on Environmental Costs in Iraqi Industrial Companies an Applied Study on Some Companies Listed on the Baghdad Stock Exchange.
- Post by: Muthanna mjdes
- November 2, 2022
- Comments off
Aziz Mohammed Aziz
Al-Muthanna University/ College of Administration and Economics
Abstract
The aim of this research is to show the importance of measuring and recording the problem of environmental pollution caused by industrial establishments in our daily life, according to the laws and legislations to preserve the environment and not to threaten the plant, animal and human resources in general. This study did not come from a vacuum, but came after the exposure of the environment irreparable damage due to the negative effects resulting from environmental pollution, and to achieve the objectives of this study, the researcher relied on the theoretical approach to the deductive approach and the practical side of the inductive method through the distribution questionnaire to the community The sample, which represents the society of accountants preparing lists and financial reports in industrial establishments, financial intermediaries and banks of decision makers, and adopted the research within the framework of this community on the use of random sample method, and took into account in the sample community to be one of the most. The researcher paid a field visit to some industrial establishments. The importance of the disclosure of environmental accounting data in supporting competitiveness in the modern manufacturing environment is therefore important, as environmental accounting has a role in increasing the efficiency and effectiveness of the operational processes in these industrial facilities.
DOI:10.52113/6/2018-8-4/152-170
