Study of the Importance of Mutual Interaction of Accounting and Environment and how it affects the Profitability of Economic Units
Alireza Hirad, Saeed Pourmardan

Abstract
Relationship between humans and environment has been continually complex; human is both part of nature and independent of it. An overall view of science is that humans evolved through natural selection, but from the perspective of technology, humans shape the environment and at the same time they can observe and record it. This view contains a record of environmental and human impacts on the environment. Those who believe that human is anthropocentric and those who oppose this view both insist on environment protection, conservation of natural resources and particularly critical natural capital. (Akyns et al, 2003). The first purpose is to provide a theoretical justification for the accounting and reporting environment. In other words, this article aims to show why developing a comprehensive system of environmental accounting for enterprises is essential and why they should report results of this system to the shareholders. In this paper, it is assumed that companies should behave in a responsive and accountable manner to the community. Environmental accounting is a wide range of accounting knowledge. This approach that offers reports for internal use is environmental management accounting to contribute management decisions about pricing, controlling fixed costs and capital budgeting which its external application is to disclose environmental information of public interest and the financial community.

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