An Investigation on Informative Position of Environmental Accounting Cement Companies in Iran

abdolreza - Rostaminia



Environmental accounting is based on considering environment as a source of capital. It also takes into accounts environmental costs as an acceptable cost in computational and economic processes. In recent years, major efforts are accomplished in order to establish environmental management systems (ISO 14001). The assumption is that environmental information is one of the important factors in using such system. Statistical population of this research is managers and personnel employed in cement companies working in Khuzestan Cement Company, Dorood Cement Company, Behbahan Cement Company, and Karoon Cement Company. Hypotheses were tested using one-sample T-Test. Part of the research data were collected through the Internet and scientific journals. To collect data, the Likert – Scale questionnaire was used based on five option scales. The research proved that the environmental accounting information includes qualitative characteristics of information; therefore, it is useful for decision making by users.


Environmental accounting, Qualitative characteristics, Environmental cost

Full Text:

PDF pages 32-39


Accounting Standard Setting Committee, 2011, Accounting Standards, Auditing Organization Publications.

Asgari, M., Accounting of Social Responsibilities, Tadbir Mpnthly Magazine, Number 189.

Azar, E., Momeni, M., 2006, Statistics and its application in Managemenmt 1, 2, Tehran, SAMT Publication.

D. hill S., 1999, Environmental Accounting.

Epa, 1997, Applying Environmental Accounting to Electro Operation.

Epa, 1995, An Introduction to Environmental Accounting as a Business Management Tool.

Falai S., 1996, Public Environmental Expenditures a Conceptual Frame Work.

Kazem Arasi, N., 2003, Environmental Accounting, Tadbir Monthly Magazine, Numbers 75-76.

______________, 2004, Environmental Accounting, Accountant Monthly Magazine, Number 159, Pages 58-61.

Khaki, GH., 2008, Research Method with an Approach towards thesis Writing, Baztab Publications.

Khoosh Tinat, M., Mir Samii, M., 2002, Environmental Accounting, Accountant Monthly Magazine, Number 17, Pages 16-21.

Khoosh Tinat, M., 2007, Social Responsibility of Organizations, Accountant Monthly Magazine, Number 175, Pages 53-60.

Lotfizadeh, H., 2000, An Elementary Introduction with Elementary Environmental Standards (ISO 14001), Bazar, Number 19, Pages 27-29.

Macve, R., 2000, Accounting for Environmental Cost.

Mirzai, Gh., 1999, Accounting and Environmental Accounting, Accountant Quarterly, Number 133.

Shields, D., 1999, Environmental Cost Accounting for Chemical and Oil Companies.


  • There are currently no refbacks.

ISSN: 2332-2160

Impact Factor = 0.465 (2013)