The Department of Accounting at the College of Administration and Economics, Al-Qadisiyah University, reviewed a Master’s thesis entitled “Applying Environmental Management Accounting Techniques to Reduce Costs and Improve Product Quality.” The thesis was submitted by researcher Haneen Mohsen Oraibi and supervised by Assistant Professor Dr. Mohammed Alawi Ganou.

The study aimed to apply environmental management accounting techniques to reduce costs and improve product quality. It also examined and analyzed the role of these techniques in tracking and identifying environmental costs, reducing waste, and minimizing the inefficient use of available resources and energy. This contributes to reducing overall costs. The study further explored the availability of the technical and accounting requirements for implementing these techniques, identified the most significant obstacles to their application, and clarified the type of information provided by these techniques.

The study reached several conclusions, including that “classifying and categorizing costs according to the requirements of environmental management accounting techniques provides the management of the economic unit with a clear view of areas of waste and contributes to providing the necessary information for decision-making, especially decisions related to cost reduction and product quality improvement. Additionally, the application of these techniques enhances management’s ability to track material flows and identify non-productive activities.” This helps in identifying sources of loss and waste and determining the associated costs.