The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the de...

The use of environmental management accounting concepts for companies encourages the ability to minimize problems it faces. same is case with five-star hotel in Nusa Dua area. this study aims examine adoption EMA industry and Adoption Environmental Management Accounting (EMA) among Dua. This research qualitative research. Data collection done by survey, interview, observation. analysis used int...

in last decade it is almost impossible to not seen anything about water resource crisis and water shortage in natural resources exploitation and use reports. such information encourages decision makers and researchers to looking for solutions in relation to this problem and sustainable management of water resources. in this regard, first step towards sustainable management of water resources is...

Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings manage...

ECP Newsletter 2000-6 JEMAI “Environmental accounting” is now attracting the attention of Japanese industry. In the past, environmental audit, eco-labeling, EPE, LCA and other techniques have been developed to support environmental management by enterprises. Eco-materials and eco-design focusing on environmental harmony of raw materials, materials and products have been developed and are used. ...

The present article intends to highlight the importance of the impact of the economic activities on the environment, and of its integration in the decisional and financial system of the national economic entities. During the last decade, a new challenge has appeared for the professional accountant, namely that of the environmental accounting, meant to maximize life quality. Environmental accoun...