ISSN: 2265-6294

The impact of the application of environmental management accounting on the strategic planning of budgets in the economic entity: Case Study in Wassit Co.in Iraq

Main Article Content

Alaa Saleh Farhood, Ahmed Radhi Abd Ali, Suhair Kadhim Abdulkareem

Abstract

The participation of managerial accountant in making strategic managerial decisions regarding the environment is insufficient, despite developments that managerial accounting had witnessed such as the emergence of many technologies that concerned in the environment, and the appearance of a new trend in the managerial accounting which known as (Environmental Management Accounting) which provides the required environmental information for making decisions. Therefore, the research problem stands on the assumption that industrial companies in Iraq are ignorant of the importance of using environmental managerial accounting information that is provided by technologies concerned with the environment for supporting programs and strategic decisions related to environment. The research aims to determine to what extent that Iraqi economic and industrial entities are applying Environmental Management Accounting methods and technologies, and are utilizing them in providing the adequate information for supporting the programs and strategic decisions that have effects on the environment.Wassit state Co. for textile industries was selected as a case study. An assessment to the extent of applying the Environmental Managerial Accounting in its both sides financial and physical was done, as well as to the evaluation of the followed environmental strategies and programs.

Article Details