Problems with the Application of Environmental Accounting in Middle East

Abstract

The study aimed at increasing interest in environmental accounting, laying the foundations applied for accounting environment, the problem of the study in the lack of accuracy of the estimates and the accounting measurement of the items of the environment, the inadequacy of some of the Principles of Accounting for accounting environment, hypotheses: the adaptation of the principles and my principles and assumptions accounting for the accounting environment helps in preserving the environment, the development of an international accounting standard for accounting of the environment increases the effectiveness of Performance and the concept of global environmental accounting, we used deductive approach and descriptive analytical results: application actual accounting environment in study environment, financial items allocated to an environment that is unfair with the pollution of the environment, the recommendations: requiring all polluters natural and legal payment for the benefit of the environment, the application of the accounting standard environmental, re-estimate of the amounts allocated to the environment in the Middle East.