An overview of environmental accounting and its difference from traditional accounting

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Authors

1 Master's student in accounting, Birjand Branch, Islamic Azad University, Birjand, Iran.

2 Assistant Professor of Accounting Department, Birjand Branch, Islamic Azad University, Birjand, Iran.

Abstract

The purpose of this research is to review environmental accounting and its difference from traditional accounting. One of the subcategories of accounting during the past years is environmental accounting, which has been developed. Environmental accounting (green) is a set of activities that increases the ability of accounting systems to identify, register and report the effects of environmental destruction and pollution. First, the history of environmental (green) accounting will be introduced, and then the dimensions, goals, reasons for its usefulness, its forms and applications, framework, advantages, and finally, we will discuss the difference between green accounting and traditional accounting.

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