Main Article Content
The aim of this research is to analyze the relationship between environmental accounting and its impact on maximizing the value of economic unit as well as highlighting the potential negative environmental impacts caused by industrial companies as a result of their activities. The study also relied on all primary data through a questionnaire designed to achieve the goal. The study aims to conduct a survey of industrial economic units operating in Iraq.
The research has reached a number of results, most notably that the accounting environment obliges the industrial companies to gather commitments to the internal environment and the external environment to reduce the risk of environmental pollution and measure this commitment financially for the purpose of reporting in the financial statements and communicating them to the beneficiaries for decision-making. Official bodies and society in general in many countries and international organizations and environmental accounting has received the attention of many entities, so accountants adapted accounting systems to changes in the industry, and relied on the strength of the link Among the activities of environmental accounting and maximizing the value of economic unit, therefore, the activity related to preventing air pollution came first, while activities related to preventing pollution (water, noise and land) ranked technical, third and fourth respectively in terms of the relative importance of each activity.