Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 32722
Need to Implement the Environmental Accounting Education for Sustainable Development: An Overview

Authors: Noor Mohammad


Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.

Keywords: Environmental Accounting, Auditing Education and Sustainable Development

Digital Object Identifier (DOI):

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3286


[1] Abdel-Rahim, Y.M. Heba, Abdel-Rahim, M. Yousef. (OC09070- Accounting). Green Accounting - A Proposition for EA/ER Conceptual Implementation Methodology. Available at on Mrach 2, 2011.
[2] The Convention, Arhus, Retrieved from the on August 20, 2011.
[3] The Green Management, Environmental Accounting. Available at
[4] Green Accounting: Environmental Accounting? Retrieved on February 26, 2011 from the environmental-accounting-755857.html
[5] Ferreira, Clementina, "Environmental accounting: the Portuguese case", Management of Environmental Quality: An International Journal, Vol. 15 Iss: 6, 2004, available at on August 20, 2011, 561 - 573.
[6] The Green Accountants, The Green or Environmental Accountants. Retrieved on February 26, 2011 from the accounting-755
[7] Gray, Rob Jan Bebbington, The Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? in (ed.) (Advances in Environmental Accounting & Management, Volume 1), Emerald Group Publishing Limited, 1-44, 2010
[8] Gibson, Kathy, The Advances in Environmental Accounting & Management. "NOTES Courses on environmental accounting, Accounting, Auditing & Accountability Journal, Vol. 10 Iss: 4, ,1997, MCB UP Ltd, 584 - 593.
[9] Hecht, E. Joy, A brief history of environmental accounting, the National Environmental Accounting: A Practical Introduction, The International Review of Environmental and Resource Economics, 2007.
[10] Hecht, E. Joy, The Environmental Accounting Where We Are Now, Where We Are Heading. Spring 1999/Issue 135 Resources, 14-15, 1999.
[11] Haan, de Mark, The International harmonization of environmental accounting: comparing the National Accounting Matrix including Environmental Accounts of Sweden, Germany, the UK, Japan and the Netherlands, online 16, available at, on August 20, 2011.
[12] Ieneiu, Ionel Alin, Matis, Dumitru, The status of research in the field of environmental accounting, International Academy of Business and Economics, Vol. 10, Issue: 2 Printing & Publishing NAICS Code: 511, Romania, 2010.
[13] The IUCN, the World Conservation Union, The Environmental Accounting: What-s It All About? Retrieved on 27.02.2011 from the pdf.
[14] Lintott, John, The Environmental accounting: useful to whom and for what? Online 9 December 1999, Vol. 13, Issue 2, available at, 174-190.
[15] Jamal b. Othman, The Green GDP and Natural Resource Accounting Prspective. National Statistics Conference, 2005. Faculty of Economics and Business, University of Kebangsaan Malaysia.
[16] Munir, Abu Bakar & Siti, Yasin, The Information and Communication Technology Law State, Internet and Information, Legal & Regulatory Challenges, Petaling Jaya, Sweet & Maxwell Asia, Malaysia, 1-10, 2010.
[17] Mohammad, Noor, The 11th Asia Pacific Industrial Engineering and Management Systems Conference 2010 (APIEM) and the 13th Asia Pacific Regional Meeting of International Foundation for Production Research 2010, Melaka-7-10 December 2010, Malaysia.
[18] Mohammad, Noor, ÔÇÿÔÇÿHuman Rights and Environmental and Interface: A Close Look for Sustainable Development-- the 2nd International Annual Conference 2010, World Environmental Journalists; October 23-24, 2010; CAD, Institute of Development Studies, Amritsar, India.
[19] Shelton, Dinah, Techniques and Procedure in International Environmental Law. ÔÇÿEnvironmental Audit, The United Nations Institute of Training and Research Palais des Nations, Geneva, Switzerland, 97, 2004.
[20] Shelton, Dinnah, The Environmental Audits. Techniques and Procedures in International Environmental Law,The United Nations Institute for Training and Research. Geneva: Swizerland, 2004.
[21] Murphy, The Accounting Guidelines for Environmental Issues. Retrieved on 27.02.2011 from the, 2010.
[22] Suzuki1, Yoshiaki, The Proposal of environmental accounting Housekeeping (each) books of domestic wastewater based on water pollutant roads per capita: a case study of sanbanzetidal coastal zone, Tokyo bay. Journal of Global Environment Engineering, Vol.10 , 2004, the Japan Society of Civil Engineers. Retrieved on 2 March 2011 from the, 187-196
[23] United Nations, 2000 The Handbook of National Accounting, Studies in Methods Series F, No. 78 Integrated Environmental and Economic Accounting: An Operational Manual, New York, United Nations publication via ST/ESA/STAT/SER.F/78, Sales No. E.00.XVII.17, ISBN 92-1-161431-7, 2000.
[24] VDI, The German Association of Technicians, together with German industry representatives, has developed a guidance document on the definition of environmental protection costs and other terms of pollution prevention, 2000.
[25] Vernon P. Dorweiler, Mehenna Yakhou, Environmental accounting: an essential component of business strategy, Asian Institute of Technology Thailand online, publication, Vol. 13, Issue 2, 2004, (edited) Richard Welford, available at, 65-77.
[26] Wikipedia, retrieved from the The United States Environment Protection Agency, 2011.