The role of environmental management accounting in evaluating environmental efficiency from an economic point of view

Abstract

The aim of the research is to evaluate eco-efficiency from an economic point of view through the information that are provided by environmental management accounting also aim to show the role of EMA in reducing environmental impacts in Iraqi economic units. The problem of the research is the inability of traditional management accounting to provide information related to evaluating eco-efficiency from an economic point of view. The research sample is the General Company for the Manufacture of Cars and Equipment, Battery Factory, Babylon Plant (1), The sample is one of the economic units that produces industrial products represented by dry batteries that are not sustainable and have a negative impact on the environment in general, In addition to the research sample’s need for information regarding  eco-efficiency, the company is currently working as much as possible, on both the economic and environmental aspects at the same time. The research relied on actual data of the records of the economic unit, the research sample, interviews with employees of the research sample, and reports from the National Center for Occupational Health and Safety. A set of conclusions were reached, the most important of which was the necessity of applying environmental management accounting techniques in the economic unit, as it has a role in providing information that helps in evaluating eco-efficiency from an economic perspective. in addition, Applying the concept of eco-efficiency from this perspective will lead to determining the rates of environmental pollution as well as the optimal use of natural resources in the economic unit and preserving the environment in general. There was also an improvement in eco-efficiency in the research sample through the relationship between the monetary value added and the added environmental impact.