REDUCING HARMFUL EFFECT OF OIL REFINERY COMPANIES IN TIKRIT, SALA AL DEEN BY USING ENVIRONMENTAL ACCOUNTING

Abstract

The disclosure policies of environmental accounting information become a important and element to protect the environment internationally. Recently, the concentrate was on environment part and trying to decrease the environment drop happening on planet Earth. The environmental accounting disclosure contributes in increasing the environment aware for organizations, also reducing harmful effects of organization processes on environment specifically and society as general. This research presented an assessment for the role of environmental accounting disclosure to decrease harmful emissions from oil refining factories through review the annual financial statements of some oil refining companies in Salah al deen Region specifically Tikrit city , distributing 60 questionnaire forms to a number of accountants in the sample factories these forms contains two parts, first part concerns on the main practices in Baiji refinery that accountant perform in the oil refining factory and second part focuses on the effect of environmental accounting disclosure for harmful practices to environment, to test this supposition we used T-test) on the samples. A recommendation is made via this paper is to grow up the environmental accounting disclosure standard which is suitable for Salah al deen environment and increase restrictions on oil refining companies to follow the criteria with the necessary of determining a limited ratio of environment information that should be provided in annual financial statements.