تكييف النظام المحاسبي الموحد للبلديات للإفصاح عن المعلومات ‏البيئية دراسة تطبيقية في مديرية بلدية كربلاء ‏

‎(Conditioning standardized accounting system for the ‎disclosure of environmental information Empirical Study in the ‎municipality of Karbala Directorate)‎

     Despite the growing interest in the last quarter of the twentieth century, the subject of the environment and environmental pollution and the increasing scientific studies to measure the environmental costs and revenues, but it is the traditional accounting system still suffers shortcomings because of the difficulties facing the process of measuring the costs and revenues, due to lack of ability or to specify a monetary value , so it became the accounting that play an important role in this area. The research aims to integrate environmental and economic dimensions for the disclosure of environmental and financial activities and the various enterprise / sector / state levels and in a form which meets the need of related parties all in addition to highlighting the environmental pollution and the concept and the goals and the importance of accountability and environmental responsibility and accounting disclosure of environmental information and address deficiencies in integrated accounting system of the financial statements output by including these lists information on the environmental responsibilities of economic units and clarify the impact disclosed in users of financial statements was based on research into a number of assumptions, including the mayor of Karbala Directorate does not work highlighting environmental contributions in the financial statements and also can determine the environmental costs environmental, revenue and measured and separated from the costs and revenues pertaining to economic activity and can disclose carried out by the municipal organization of environmental responsibilities and disclosure of environmental responsibility affects the behavior of the users of financial statements and the research found that the Iraqi economic units including the mayor of Karbala Directorate does not highlight what the Bayevah of environmental responsibility in its financial statements and the possibility of identifying and inventory costs and environmental revenues and thus can include current financial statements information about environmental responsibility, with a review of some of the approved models in accounting disclosure after it was traditional accounting system has focused on the economic aspects of the institution without taking environmental consideration.

It concludes Find a range of theoretical and scientific findings, and recommendations of the monument placed in the eyes of the officials of the organization hope to take the way of application service in the public interest.