Abstract
Abstract
Most studies and researches are concentrated to study the problems of environmental impacts Resulting from the exercise of industrial activity Given their importance in preserving the environment and supporting sustainable development, Although the role of accounting studies as one of the problem of environmental pollution, But the use of their information in making strategic decisions related to environmental issues Substandard. So In this search we will highlight the following:
1. Modern approach to accounting, especially with regard to the use of administrative accounting in the management of environmental issues Which is known as (Environmental Management Accounting) Which provide environmental information both financially and physically to make appropriate environmental decisions.
2. Study and analysis of how cleaner production strategy contributes to the preservation of the environment.
3. Study and analysis of the level of awareness of Iraqi economic units of the importance of environmental management accounting.
4. Trying to apply environmental management accounting in the Iraqi economic environment and to indicate the impact of implementing the cleaner production strategy.
To achieve the objective of the research and test hypotheses, the Kufa Cement Plant was chosen as a research facility, The extent of their application to environmental management accounting, A number of conclusions were reached: Environmental management accounting An environmental information management approach to support internal decisions related to environmental issues, Also The possibility of developing a proposed model for environmental management accounting in the economic unit in question For use in the implementation of cleaner production
Most studies and researches are concentrated to study the problems of environmental impacts Resulting from the exercise of industrial activity Given their importance in preserving the environment and supporting sustainable development, Although the role of accounting studies as one of the problem of environmental pollution, But the use of their information in making strategic decisions related to environmental issues Substandard. So In this search we will highlight the following:
1. Modern approach to accounting, especially with regard to the use of administrative accounting in the management of environmental issues Which is known as (Environmental Management Accounting) Which provide environmental information both financially and physically to make appropriate environmental decisions.
2. Study and analysis of how cleaner production strategy contributes to the preservation of the environment.
3. Study and analysis of the level of awareness of Iraqi economic units of the importance of environmental management accounting.
4. Trying to apply environmental management accounting in the Iraqi economic environment and to indicate the impact of implementing the cleaner production strategy.
To achieve the objective of the research and test hypotheses, the Kufa Cement Plant was chosen as a research facility, The extent of their application to environmental management accounting, A number of conclusions were reached: Environmental management accounting An environmental information management approach to support internal decisions related to environmental issues, Also The possibility of developing a proposed model for environmental management accounting in the economic unit in question For use in the implementation of cleaner production