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ASCA ASCA

The Effect Of Environmental Performance On Practicing Accounting

and Auditing in The Economic Establishments

Yousif M. Jarboo',PhD Salim A. Halis,PhD

Associate Professor Associate Professor
College of Trade-Accounting Department College of Trade-Accounting Department
Islamic University of Khaza Islamic University of Khaza
Asca Fellow Asca Fellow

ABSTRACT
There has been an increasing concern in many economic establishments concerning
protection of environment from the harmful effects resulting from practicing their
operational and production activities and their attempts to eliminate or reduce such
environmental risks which these establishments may be exposed to. These risks may affect

/ / ________________________________ / /
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the establishments ability to sustain practicing such activities. This situation has contributed
to companies practicing of environmental policies as such polices have become the pivotal
concern of strategic planning in the economic establishment because if it does not maintain
the environmental resources, it will be exposed to legal, political or financial pressures.
Such pressures may affect the establishments ability to continue practicing its activities.
However, the researchers observes that accounting should provide data about the projects
environmental effect s through counting the cost of preserving and protecting environment
as part of production cost .In addition , the researches recommend taking into consideration
environmental data as while making decisions and regard the report on the environmental
data as part of accounting principles. Consequently , auditing , at this respect , should aim
at evaluation what a project contributes to the social aspects.

(Eckel, et.al.,1992,16-23)
(Flynn, et.al., 1995, 659-691)

Brown, and Deegan, 1998, 21-)

(41
.

(Connell,and Apostolou, 1992,51)

(Cormier, and Magnan, 1997, 215-241) .

(Roussey, 1992, 48)

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Kneuze, et.al ,1990, ) .

(50-55

:
: -
(Guningham,1994)
.
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.
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.(Thompson, 1993,20-21)

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§ (United States Environmental Protection Agency, 1995a, Green
Accounting).
§ (United States Environmental Protection Agency, 1995b, Environmental
Accounting).

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(Fekrat, et.al.,1996, 175 - 195).

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(Moneva, and Lilena, 2000, 7 – 29)

Masse
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(Masse, 1971, 7 -8).

Woelfel Charles
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(Woelfel Cahrles , 1974, 27 – 42).

James and Bennett

(James and Bennett , 1994, 9 -10).

Klynveld Peat and Marwick Geodeler

(Klynveld Peat and .

Marwick Geodeler, 1996, 7 -8)
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(Dittenhofer, 1995, .
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(Gray, 1993, 93 - 108)

(Beets , and Souther , 1999, 129 .

- 145)

(Benson, et.al., 1991, 1107 - 1124) . ( )

(Wepstein, et.al., 1976, 23 - 42).

(Gamble, et.al., 1996, 293 - 331)

(Beams, and Fertig, 1971, 37 – 42) .

(Brown and Deegan, 1998, 21 - 41)

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Economic Consequenses
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Micro Accounting
National Income
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Human Resources
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(Hughes, and .
Willis, 1995, 15-19)

(Godfrey, and pasewark,

1988, 48-51)

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Eckel, et.al. , )
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(Hughes ,and Willis,1995,15-19)

(Gunningham,1994)
(Todd, 1994).

(Jaylor, and Glezen, 1996, 524)

Masse , )
.(1974, 7-8
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(Sel,1994, 21 -23)

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%
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"Friends of Earth " "Greenpeace"

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.
(Davis Keaith and Bromstorm, 1975, 13 - 18)
(Groen, and William , 1977, 599 – 603)

(Bartolomeo, et.al., 2000, 31-52) .

(Vandermerwe, and Oliff, 1990, .

10-16)

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''Environmental protection Agency''

"Nw Jersy"

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(Bebbignton , 1997, 7365-381)..

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(Belohlav, 1993,55-67).
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(Almaraz , 1994, 6-14).

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"British Standard Institution " (BSI)

(Specification For Environment Systems) BS 7750)

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Source: "Environment Employee and Ethical Reporting in Europe", Adams, Hill and Roberts , (1990).

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. UN ASCA

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