مجلة دراسات الإنسان و المجتمع

The aim of this study was to investigate and analyze the nature of environmental costs in terms of the concept and measurement problems and the reasons for and types of attention in general, with an attempt to measure the environmental costs that occur in the Azzawia for the oil refining. To achieve the objectives of the study , the researcher conducting the study , which relied on inductive approach , the case study was to Azzawia oil refinery, because the problem of environmental pollution more pronounced in industrial companies. And that the most important results that have been reached was in the presence of slow response accounting thought and practice with respect to improvements in the accounting systems to become more able to internalize environmental costs , and that there is a possibility for the application of Accounting Measurement of environmental costs, and the most important recommendations is the need to develop a system environmental information through the need for researchers seeking to develop a set of theoretical foundations to solve the problems associated with the measurement of the environmental costs associated with the activities of industrial companies .