Improving the quality of accounting information requires the need to take into account the efficient use of the organization for each of its current economic and environmental resources and expected to be obtained, since the efficient use of its economic resources is affected by the extent of its ability to use the available environmental resources efficiently; from an environmental and economic perspective, rather than adopting an economic perspective only when measuring its efficiency To exploit those resources. The research aims to provide a guide for the organization’s management that helps it create value for its available resources according to economic and environmental concepts together, and then achieve compatibility between environmental standards and the administrative perspective of environmental accounting, in order to help end a debate between supporters of value creation according to economic concepts, and those who advocate the need Taking environmental standards when searching for the facility to achieve the optimal use of the available resources. To achieve the aim of the research and clarify the effect of adopting the criterion of efficient use of environmental resources on improving the overall performance of the organization, the efficiency of operational programs was analyzed by relying on value concepts, which affect the use of environmental resources, according to the entrance to value-based management. The research relies on the economic concept of value trends, as an introduction to developing trends that make optimal use of available environmental resources; its application to measure the environmental impact of operational and production processes; and the analysis is based on clarifying the relationship between economic and environmental uses of available resources. The results of the analysis indicated that the efficiency of the use of capital in accordance with economic standards does not necessarily mean achieving efficiency in the exploitation of available resources from an environmental perspective, or in other words, achieving the institution to efficiently use the available economic resources, does not mean achieving that optimal use of these resources from an environmental perspective; these results It supports the view that there is no confirmed relationship or a perfect match between the efficiency of the organization in the use of its resources from an environmental perspective, and its ability to create economic value; the research results also confirmed that the efficiency of the use of environmental resources is in fact a key factor, and not a catalyst for achieving consumption The effective available capital resources.

Quality of accounting information Economic and environmental resources- Economic perspective Efficient use of environmental resources Value Drivers- Efficient use of capital Value basis