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

abdolreza - Rostaminia

Abstract


Abstract

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.


Keywords


Environmental accounting, Qualitative characteristics, Environmental cost

Full Text:

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