Obstacles and problems affecting the teaching and use of environmental accounting from the perspective of accounting students

Environmental pollution is one of the most important problems of today's human society. This justifies the need for environmental accounting as an attempt to protect the environment. Environmental accounting provides information that helps managers in evaluating, operating, controlling, decision-making and reporting. If a desirable system of accounting and auditing of the environment is established in the country, accountants can be a powerful arm for the government in relation to economic and financial controls. Considering the benefits of this type of accounting, the main objective of this study was to investigate the barriers and educational shortcomings in its implementation. In order to achieve this goal, 95 graduate students of public and private universities were selected through random sampling. First, the main obstacles to environmental accounting were identified through library resources, interviews and questionnaires, and using the method Chi-square and factor analysis The priority and importance of barriers was identified in order to provide appropriate visibility and suggestions for removing these barriers according to the current situation. The results of this study show that inadequacy of the relevant curriculum, lack of adequate and up-to-date educational resources, and inadequate training in universities is one of the educational obstacles in implementing environmental accounting.