Abstract Many firms are finding that some of their most costly and challenging accounting problems are in the environmental area. Environmental accounting can be defined simply as understanding, recognition and incorporation of the impact of environmental issues upon a firm's traditional accounting sub-systems. This paper describes how environmental accounting issues can be incorporated into existing courses or made the focus of a new elective. Environmental accounting issues provide an interesting, contemporary and functionally integrative way to help students understand the relation among the different areas of accounting (i.e., financial, managerial, information systems, auditing and tax). Examples are included that describe environmental issues in each of these areas.
Sefcik et al. (Sat,) studied this question.