The study deals with the identification of environmental accounting and its developments in the future accounting sciences. The researcher explained the most important previous studies on environmental accounting and the findings of these studies and the recommendations of each study.

The purpose of the study was to demonstrate the strategic role and importance of environmental information in the preparation of the environmental capital budget, as well as its implications for pricing decisions. The reason for the study was to study the importance of environmental and economic accounting on pricing decisions and to identify the possibility of environmental and economic accounting in preparing the capital environmental budget, and to provide a tool for integrating environmental and environmental analysis.

The researcher presented these points in three chapters of chapter I, dealing with the general framework of the study, previous studies and chapter II, divided into four researchers, the first researcher, the second researcher, the second researcher, the environmental capital budget, the second researcher, the pricing decisions, the fourth researcher, the preparation of the environmental capital budget under environmental-economic accounting and its reflection on pricing decisions and capter3.