Environmental Accounting and the Challenges towards It in Iran

Document Type : Original Article

Authors

1 M. A. in Accounting, Sanabad Golbahar Institute of Higher Education.

2 M. A. in Accounting, Sanabad Golbahar Institute of Higher Education

3 M. A. in Audit from Imam Reza International University, Mashhad, Iran

Abstract

Introduction: The objective of this research is to investigate the historical trend and the reasons for emerging environmental accounting with the aim of identifying strategies for businessmen and the public in order to achieve the concept of sustainable development. Moreover, this article presents some suggestions for using the standards, tax laws, and constructive strategies for elevating the environmental health.
Literature Review: Environmental accounting has been taken into consideration, and since mid-1970s and it has been under a lot of discussion so far. The objectives, advantages, and the applications of environmental accounting explain the necessity of conducting this research, especially in Iran. Therefore, the mentioned items have been discussed in detail.
Conclusion: The results of the research suggest that paying attention to the philosophy of tax breaks and the stages of implementing environmental accounting can lead any organizations to advance the goals of sustainable development. Moreover, investigating the results of using tax breaks and implementing environmental accounting show that companies can live longer by applying environmental accounting economically, socially, and environmentally, and also, take a positive step for protecting the environment and the health of the society.

Keywords

References

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Journal of Health Accounting
Volume 4, Issue 3 - Serial Number 13
September 2015
Pages 108-128

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