Universal Journal of Management and Social Sciences , Volume (1), No (1), Year (2011-12) , Pages (52-59)

Title : ( A Study of Managers Point of View on Environmental Accounting Information Disclosure of Listed Companies in Iran )

Authors: Mahdi Salehi , Mahdi Moradi , Sima Hamezeh ,

Citation: BibTeX | EndNote

Environmental accounting equips the organization with a new instrument to estimate process and report environmental expenses .The purpose of this study is to examine the managers view points of Tehran Stock Exchange of environmental accounting information disclosure. The information needed for this study was obtained through 72 questionnaires which were distributed among the active firms of Tehran Stock Exchange. These 72 firms were chosen by sampling method. To measure the Validity of the questionnaires we used face validity and for the final measure we used Cronbach s ? (alpha) tes as 0.77 for these questionnaires. We used descriptive and inferential statistics for analyzing the data and use of Test of Comparing Average of Statistical Figures showed that the mangers are willing to disclose the expenses and interests of their firms but are experiencing serious obstacles to do so. Also Test of Comparing Second Average showed that there are little differences between pharmaceutical petrochemical and cement industries.

Keywords

, Environmental accounting, environmental interests, environmental
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@article{paperid:1026000,
author = {Salehi, Mahdi and Moradi, Mahdi and Sima Hamezeh},
title = {A Study of Managers Point of View on Environmental Accounting Information Disclosure of Listed Companies in Iran},
journal = {Universal Journal of Management and Social Sciences },
year = {2011},
volume = {1},
number = {1},
month = {December},
issn = {2226-6240},
pages = {52--59},
numpages = {7},
keywords = {Environmental accounting; environmental interests; environmental expenses;},
}

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%0 Journal Article
%T A Study of Managers Point of View on Environmental Accounting Information Disclosure of Listed Companies in Iran
%A Salehi, Mahdi
%A Moradi, Mahdi
%A Sima Hamezeh
%J Universal Journal of Management and Social Sciences
%@ 2226-6240
%D 2011

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