GMA Model as an Eco - Friendly Tool in Leather Industry

Environmental Management System [EMS] is a useful approach for improvingthe environmental function of organizations. Since the main decisions of environmental management depends on the costs and benefits of the suggested changes in the environmental behavior of the firm, Green management accounting [GMA] seems to be an essential and fundamental step for establishing an efficient environmental management. Therefore, this research aims to implement the GMAin a leather factory of Iran. Leather industry is considered to be a polluting industry and has harmful impacts on the environment. Thus, GMA can be quite helpful in this regard.In summary, in this study, besides studying the GMA approaches in different industries worldwide and their implementation methods, a case study was carried out in leather industry of Iran. In the end amodel for GMA implementation in leather industries was produced

کلیدواژه ها:

Accounting ، Green Management Accounting ، Environmental ManagementSystem ، Leather Industries.