The Importance of Environmental Costs in Improving The Quality of Accounting Information

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Quality of Accounting Information
(A field Study on the Industrial Companies Enlisted at Kuwait Stock Exchange)
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Abstract
The Importance of Environmental Costs in Improving the Quality of
Accounting Information
(A field Study on the Industrial Companies Enlisted at Kuwait Stock Exchange)
Prepared by
Abed-Alhadi Al Dosary
Supervised By
Prof. Abdul Naser Ibrahim Noor
This study aimed to explore the importance of accounting of

environmental cost in the improve of the quality of accounting information.
Data were collected through a filed study and a questionnaire distributed
among the workers of offices and departments of accounting in the industrial
companies listed in Kuwait stock market. 105 questionnaires went through
statistical analysis. The study came up with the following findings:
1-The study sample agreed upon the existence of statistically

indicative differences for the decisions of the accounting data users
regarding the environmental accounting in the industrial companies
listed in Kuwait stock market on the bettering of the quality of the
accounting data.
2- The study sample agreed upon the existence of statistically

indicative differences for the adherence of the high administration of
environmental criteria on the bettering of the quality of the accounting
data.

indicative differences for the classification of the environmental costs
on the bettering of the quality of the accounting data.

indicative differences for the obstacles that prevents the application of

accounting of environmental costs on the bettering of the quality of

the accounting data.
In the light of the above mentioned findings, the study provided most
important recommendations as follows:
1-Giving the environmental costs the importance they deserve for

their vital role in the development of the output of the quality of
accounting data.
2-The industrial companies listed in Kuwait stock market apply the

environmental accounting regardless of the nature of their activities.
3- The industrial companies listed in Kuwait stock market increase

their concern to classify the costs of the environmental accounting.
4- The industrial companies listed in Kuwait stock market build data

base about their activities aiming at the proper measurement of the
environmental costs and the sources of pollution resulting form these
activities.
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$ - " ( : O> ? =? %$ - />G - +
; ' C 9- p Gb 1 " C@' *1 9H<1
. ( Kf - &-(

23
+ - /& + 9K +$ ,( - *H ,- c
0! />1 9K ,- %C /< " < =F1 H "(
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( ' ( $ " 1 `* @ 1 ; : ( "$ " !
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# C " ( ' / c - $ + <( ' 9!
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$ " C-A "< ;G1 O= < ' $ - "(-
? %O= <- " - $ - % - />G ( " =
4 ? 9K $ - - 9! + - I (< <
+> - %' c 6( - /& : ( OH1 G('
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.(Anil, 2006, p:167) (F
3 ! ,( ! $ @' 9(- `* + + - '
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/> +$ ,( - 6( %/ (- K OH " * 6(
a C? / O= 6( C % ' /* F / < "
" C !A =F ,( EPA $ - ! 3 /1992 / $ -(
24
- C /< " * \ ;! 6( 7 K ,( -( H
Office Of Pollution Prevention And ) ,( +$ >A - 9& + \
.(Toxics, 1993, p:1-2
'? 9(< +$ ,( @' ! `< ' /* / b +
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! @' 3 ' 8 = ,( : < 1? <- 1 <( <
.(Karna, 2003, p:871) ,( =>
/> %$ :A @' ,( @' ,- c
6? # = %"' 9 * +' />1 9 1 * + \ G('
+ & + \$ + G 6? <G ((: <<- J " # /* &
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25
& 5B2
9HF $ - / 8 6? (27E %2004 % Fg )
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26
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27
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28
6B2
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.(Weber,2005, p:5)
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30
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; 3 1 - /& @> <- (763E %2000 %6 ) c
@' ( %' "! ! ' B = %$ " 1
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31
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.(764E %2000 %6 ) CH ( "! /(
" + +$ \ ; : 6( ( Roger, 2008, p: 158) '#
c 6( F *1 " + >! " P , -? ? =? %*1
<- 6? 9 $ 9' ! + ( > +(*A +
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32
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33
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34
+ HK %"' 3 < + :? * G O= @' 6( $
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.(Comier, 2000, p: 171) ,( , -( 4A ( P K( 9*
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35
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36
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37
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39
10B2
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41
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:
Commission on sustainable development ninth session,(2001), Promoting

environnemental management accounting through government policies and
program’s”, 16-27 April 2001, New York, pp 1- 14
44
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