Indicating Environmental Costs in Soil Pollution

Document Type : Original Article

Authors

1 Professor of Accounting, Alzahra University.

2 M. A. in Accounting, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran

3 Ph. D. Student in Accounting, Islamic Azad University, Damavand Branch

Abstract

Introduction: The aim of this research is examining the effective factors in contaminating soil, and the methods of disposal and prevention the soil from pollution; so that it would be possible to extract some indicators for calculating environmental costs in this domain in such a way that finally, by presenting a comprehensive pattern, it would be viable to calculate environmental costs of soil in relation to Tehran Municipality activities, and render it in the form of financial reports to the users.
Method: In this research, first, the methods of making soil polluted has been classified, and then, in order to identify their indicators, a questionnaire was distributed among decision-makers (municipal executives and the citizens) and the specialists (accountants and environmentalists) in order that through analyzing the questionnaires by using SPSS Version 16 Software, it would be possible to extract the indicators.
Result: The most important finding of this research is to identify the environmental indicators of soil with the purpose of determining and classifying the environmental activities of Tehran Municipality based on these indicators.
Conclusion: We have identified the indicators of soil pollution and classified the environmental activities of Tehran Municipality. Then, we have compared the extracted environmental indicators with the measurements performed by Tehran Municipality in the domain of soil, and the necessary policies and solutions for Tehran Municipality have been presented.

Keywords

References

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