An Empirical Analysis of Environmental Cost Accounting in Mining Companies in Jordan

Abstract

The purpose of the study is to spot the explanations for corporate implementation of environmental data in their inner decision-making processes. The main focuses on the explanations helps perceive manager practices and examine the role vie by cost management in resolution environmental issues.The study adopts associate degree exploratory analysis approach. The analysis technique is predicated on field studies of nine mining industries of Jordan. This study is braced by the eco-efficiency theory, so as to unravel intricacy in interviewing the managers, so the study adopted the theme of a structured form and extra phone interviews were also conducted. The findings divulge that environmental cost accounting data is quite qualified to shore up internal decision-making processes as well as external communication. It inveterate the gap between company headquarters communication and concern perspective. The findings show somewhat poor awareness of the connection between environmental and economic performance nevertheless growing awareness of the positive relation among environmental stance and company image cannot be neglected. The research is targeted on nine business organizations thus the results don't seem to be extended on the far side the respondents. The study highlights why environmental data is employed and why environmental prices area unit measured thus on investigate the explanations for his or her adoption at intervals business organizations, to boost the effectiveness of environmental data and facilitate the diffusion of environmental accounting practices. The research identifies the explanations for the adoption of environmental data in internal decision-making processes, the gaps within the logical adoption of environmental criteria and highlights components supportive in tracing the pathways for additional analysis on environmental accounting practices.