The incorporation of the upper features within the accounting system expanded the scope of the traditional
accounting system to end up with what so called the environmental accounting system which can be defined as”
the field that identifies resource use, measures and communicates costs of a company’s or national economic
impact on the environment. Costs include costs to clean up or remediate contaminated sites, environmental fines,
penalties and taxes, purchase of pollution prevention technologies and waste management costs” (From
Wikipedia, the free encyclopedia, 2014, Online). the researcher's in the field of environment perceive the
necessity of developing and shaping the accountants skills by subjecting them to a training courses to enriches
their analytical skills to provide us with an estimates for the environmental issues, On the other hand The
interaction of professional and academic knowledge is a must to draft an appropriate environmental standards
that meets the new emergent issues (Hooks, 1994).