Need to Implement the Environmental Accounting Education for Sustainable Development: An Overview
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.
[1] Abdel-Rahim, Y.M. Heba, Abdel-Rahim, M. Yousef. (OC09070-
Accounting). Green Accounting - A Proposition for EA/ER Conceptual
Implementation Methodology. Available at
http://www.aabri.com/OC09manuscripts/OC09070.pdf on Mrach 2,
2011.
[2] The Convention, Arhus, Retrieved from the
http://en.wikipedia.org/wiki/Aarhus_Convention on August 20, 2011.
[3] The Green Management, Environmental Accounting. Available at
eco.fujitsu.com/en/info/eco20001023ae.html.
[4] Green Accounting: Environmental Accounting? Retrieved on February
26, 2011 from the http://www.articlesbase.com/education-articles/greenaccounting-
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 http://www.emeraldinsight.com/journals.htm
on August 20, 2011, 561 - 573.
[6] The Green Accountants, The Green or Environmental Accountants.
Retrieved on February 26, 2011 from the
http://www.articlesbase.com/education-articles/green-accountingenvironmental-
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
http://www.sciencedirect.com/science/article, 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
http://www.unpei.org/PDF/budgetingfinancing/Environmentalaccounting.
pdf.
[14] Lintott, John, The Environmental accounting: useful to whom and for
what? Online 9 December 1999, Vol. 13, Issue 2, available at
http://www.sciencedirect.com, 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
http://acct.tamu.edu/smith/env_acct/Acctenv.htm, 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 http://www.jsce.or.jp/committee/global/kankoubutsu.htm, 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 http://onlinelibrary.wiley.com/journal, 65-77.
[26] Wikipedia, retrieved from the http://en.wikipedia.org/wiki. The United
States Environment Protection Agency, 2011.
[1] Abdel-Rahim, Y.M. Heba, Abdel-Rahim, M. Yousef. (OC09070-
Accounting). Green Accounting - A Proposition for EA/ER Conceptual
Implementation Methodology. Available at
http://www.aabri.com/OC09manuscripts/OC09070.pdf on Mrach 2,
2011.
[2] The Convention, Arhus, Retrieved from the
http://en.wikipedia.org/wiki/Aarhus_Convention on August 20, 2011.
[3] The Green Management, Environmental Accounting. Available at
eco.fujitsu.com/en/info/eco20001023ae.html.
[4] Green Accounting: Environmental Accounting? Retrieved on February
26, 2011 from the http://www.articlesbase.com/education-articles/greenaccounting-
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 http://www.emeraldinsight.com/journals.htm
on August 20, 2011, 561 - 573.
[6] The Green Accountants, The Green or Environmental Accountants.
Retrieved on February 26, 2011 from the
http://www.articlesbase.com/education-articles/green-accountingenvironmental-
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
http://www.sciencedirect.com/science/article, 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
http://www.unpei.org/PDF/budgetingfinancing/Environmentalaccounting.
pdf.
[14] Lintott, John, The Environmental accounting: useful to whom and for
what? Online 9 December 1999, Vol. 13, Issue 2, available at
http://www.sciencedirect.com, 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
http://acct.tamu.edu/smith/env_acct/Acctenv.htm, 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 http://www.jsce.or.jp/committee/global/kankoubutsu.htm, 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 http://onlinelibrary.wiley.com/journal, 65-77.
[26] Wikipedia, retrieved from the http://en.wikipedia.org/wiki. The United
States Environment Protection Agency, 2011.
@article{"International Journal of Business, Human and Social Sciences:61945", author = "Noor Mohammad", title = "Need to Implement the Environmental Accounting Education for Sustainable Development: An Overview", abstract = "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", volume = "6", number = "3", pages = "358-8", }
