Investigation of Factors influencing the implementation of Environmental Accounting

The present research aims to investigate the theoretical fundamentals required to execute environmental accounting in those companies having been accepted in Tehran security exchange and factors influencing it. Research method applied in this study has been an evaluative and field approach regarding its nature and it has been an applied according to its objective. Subjects of the study included the senior and financial managers of companies which had been accepted in aforementioned companies during 2013. Five hypotheses were tested and 215 companies were investigated. Student t-test was used in order to examine the assumption for equality of mean population and Friedman test was employed to prioritize the hypotheses.
Findings imply that effect of all variables on environmental accounting. Also, the variable considered for the obstacles existing in the current accounting for measuring companies' activities in the environment was given the first priority and due to the environment threats, risk creating variable was placed in the last priority.
With Testing hypotheses these results were obtained that all the discussed variables are effective in environmental accounting. In addition, the variable related to the existing obstacles in the current accounting to measure companies' activities in the environment was positioned in the first priority and the variable of risk creation cause by the environmental threats was placed in the last priority.