International Journal of Business and Behavioral Sciences , Volume (2), No (9), Year (2012-9) , Pages (1-6)

Title : ( Environmental Accounting Reporting: Case of Emerging Economy )

Authors: Mahdi Salehi ,

Citation: BibTeX | EndNote

The purpose of this research is studying on pharmaceutical and petrochemical companies’ managers in the Tehran Stock Exchange in the field of environmental information disclosure. Data is collected via questionnaire. It is used the formal validity for validity assessment of questionnaires and Cronbach's alpha reliability test for measuring the sustainability / reliability with the rate of 77%. It is used the descriptive and inferential statistics for analyzing the data, so that two statistical communities means comparison test showed that managers of these two industries are willing to disclose information about costs and benefits of their own organization but they are facing with serious obstacles in this way. Disclosure of environmental information is resulted in added value of business unit and improved environmental conditions. Considering the environmental accounting in other countries, especially in advanced industrial countries has a history of several decades. However, research on environmental issues has little background in Iran despite of the subject importance. The basis of environmental research is the assessment of the managers’ views about these issues. This study has been focused on this important issue as the first one of its kind.

Keywords

, environmental accounting, environmental costs, industry, petrochemical, cement
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@article{paperid:1029785,
author = {Salehi, Mahdi},
title = {Environmental Accounting Reporting: Case of Emerging Economy},
journal = {International Journal of Business and Behavioral Sciences },
year = {2012},
volume = {2},
number = {9},
month = {September},
issn = {2226-5651},
pages = {1--6},
numpages = {5},
keywords = {environmental accounting; environmental costs; industry; petrochemical; cement companies},
}

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%0 Journal Article
%T Environmental Accounting Reporting: Case of Emerging Economy
%A Salehi, Mahdi
%J International Journal of Business and Behavioral Sciences
%@ 2226-5651
%D 2012

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