انموذج مقترح لتطبيق المحاسبة الادارية البيئية في الوحدات الاقتصادية الصناعية العراقية

The research problem stands on the assumption that industrial companies in Iraq are ignorant of the importance of using Environmental Managerial Accounting information in managerial decisions making which is related to environment. The research aims to determine to what extent that Iraqi economic and industrial entities are applying Environmental Management Accounting methods, and are utilizing them in providing the adequate information for supporting the decisions that assist in environmental preservation. The research based on the following primary hypotheses: 1. “Utilizing Environmental Management Accounting information assist in supporting decisions that affect the environment”. 2. “There is a possibility in presenting a proposed model to apply Environmental Management Accounting in the Iraqi economic and industrial environment”. ـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من رسالة ماجستيرللباحثة الثانية. In order to achieve the goal of this study and test its hypotheses, Wasit state Co. for textile industries was selected as a case study. A group of conclusions can be drawn. The foremost points are: environmental management accounting considered important and necessary part in managerial decisions making process, which conceders very motivated for many economic entities to adopt it. In addition, there is possibility of proposing a model of environmental management accounting in its both financial and physical sides that commensurate with the nature of operations excited by Wasit state Co. for textile industries.