This paper therefore adds to and widens the western focused works of Bebbington et al.(1994),Deegan et al. (1996), and Gray et al. (1998). Bebbington et al. (1994) examined accountants' attitudes on environmental issues and the extent to which accountants were involved in their company's environmental activities. Their questionnaire survey revealed that, although accountants in UK companies might have been aware of environmental issues, they were unable to incorporate their positive attitudes towards environmental issues into corporate activities.