Environmental Accounting as an Entry Point to Reduce Environmental Pollution An Exploratory Study of the Opinions of a Number of Accountants

Abstract

Environmental pollution is one of the biggest global risks facing environmental life at all of its levels, such as pollution of air, water and soil, all of which pose a serious threat on the lives of all organic creatures in general and that of mankind in particular. Therefore, it has become necessary to study this phenomenon and work to reduce its negative effects. The current research is thus highlighting the role of environmental accounting and its dimensions represented in environmental costs, environmental control and environmental disclosure in influencing the reduction of environmental pollution phenomenon. The research includes two aspects, namely; the theoretical aspect, which includes a presentation of the concepts related to the subject matter of the research, and the applied aspect represented in analyzing the questionnaire that was distributed to 50 accountants as a random sample in the field of study . The research reaches some important conclusions such as, the existence of a correlation and the impact of the relationship between the environmental calculator and the environmental pollution through which the main research hypotheses were achieved. One of the most important recommendations that the research reached is to invest this relationship in intensifying efforts to develop accounting rules, procedures and standards to surround this environmental crisis, and furthermore, to reduce its effects.