أبحاث المحاسبة من أجل الاستدامة

The authors of this research investigate methods to integrate the Activity Based Costing (ABC) system with the Life-Cycle Costs (LCC) system, being more accurate costing systems to use in Environmental Costs (EC). In an effort to urge companies to preserve the environment and make it an essential part of their culture within their business, this project was proposed. Towards this end, the research aims to highlight the role of the Activity Based Costing (ABC) and the Life-Cycle Costs (LCC) in the management of Environmental Costs (EC) in companies of the Arab Gulf region and encourage them to adhere to the environmental standards (ISO 14000 ISO 14000), by creating a proposed framework that would include a combination of factors and variables to help in identifying and accounting for the importance of the environmental issues and to participate in their management. The study tested the research hypotheses, the proposed framework variables, and the electronic questionnaire sent to a sample of companies operating within the GCC region. Results of the study indicate the viability of the research hypotheses. Companies under study acknowledged that the Life-Cycle Costs (LCC) of products will significantly contribute to a more accurate identification and handling of costs, and the Activity Based Costing (ABC) will contribute significantly in addressing the total cost of products (conventional - environmental) with greater accuracy: that the integration between (LCC) and the (ABC) systems will contribute significantly to addressing the overall costs (traditional - environmental) with greater accuracy. Companies will be able to determine the best product blend (the most profitable and the least harmful to the environment). Moreover, the integration between (LCC) system and the (ABC) system will contribute in helping businesses obtain the ISO 14000, which will consequently result in enhancing business competitiveness.