The Study on Environmental Management Accounting: ISO 14000 in Determining the Preventive Environmental Costs

The objective of this study is to examine the problem of lack of awareness by organizations of the importance of environmental management accounting and its role in determining environmental costs, improving environmental performance and the lack of interest in the environmental management system which is considered environmental management accounting one of its tools, in the words Others, the actual impact of the EMS is somewhat low. Defining the concept of environmental management accounting in general, and environmental costs represented by the costs of environmental protection the costs of treatment emissions treatment and wastewater treatment using the environmental management accounting methodology. The need for environmental management accounting emerged due to the failure of traditional administrative-accounting in accounting. On environmental costs, which are allocated to calculating indirect industrial expenses instead of allocating them directly to the operations, products or activities that generated those costs one of the difficulties facing the application of environmental management accounting is the lack of a unified definition of environmental costs, each company classifies environmental costs according to their circumstances.