MohammedJabbar Fashakh - University of Karbala, Faculty of Management and Economics, Karbala, Iraq

The purpose of this research is to review environmental accounting and itsdifference from traditional accounting. One of the subcategories of accountingover the past years is environmental accounting, which has been developed.Environmental (green) accounting is a set of activities that increases the abilityof accounting systems to identify, record and report the effects ofenvironmental destruction and pollution. First, we will introduce the history ofenvironmental (green) accounting. and then the dimensions, goals, reasons ofusefulness, its forms and applications, framework, advantages and finally wewill discuss the difference between green accounting and traditionalaccounting.

environmental (green) accounting, pollution, traditional accounting