THE NECESSITY OF INCLUDING ENVIRONMENTAL ACCOUNTING IN THE ACCOUNTING PROGRAMS OF SUDANESE UNIVERSITIES
The study aimed to explain the necessity of including environmental accounting in accounting programs in Sudanese universities in order to upgrade an accounting knowledge, and to limit failure of the accounting programs to build an accountant who specializes in environment affairs. This present study used descriptive and analytical approach to analyze the data collected through a questionnaire from accounting faculty members in Sudanese universities. The study reveals that there is a necessary need and maximum importance to include environmental accounting in accounting programs which help to increase the ability of accounting programs to provide sufficient reports to purposes of environmental. Furthermore, there are general incentives to support the inclusion of environmental accounting in accounting programs. The study proposes the necessity of including environmental accounting in accounting programs as a separate specialization or as a course within bachelor's and postgraduate diploma programs.
Environmental Accounting, Accounting Programs, Sudanese Universities