With the increasing importance of environmental issues, more and more enterprises have adopted the EAS (Environmental Accounting System) to monitor and control the effect of their operating activities on the environment. Implementing an EAS affects not only the system of an organization but also the behavior of its members because the entire organization, including the corporate culture, commercial principles, and strategic objectives, will be challenged. In an attempt to better understand employees' cognition and attitude toward the reform caused by the EAS, 93 accountants in the manufacturing industry in Taiwan are invited to complete a designed questionnaire. The collected samples are further divided into two groups, namely, high cognition and low cognition. It is found that in terms of cognition, organizational culture is an important factor affecting organization members' attitude toward the reform. In organizations without an EAS/IT system, the accountants' attitude is influenced by individual demands and values. Finally, when the organizational culture is successfully shaped and the demands and values of members are fully understood, the EAS/IT system intended to adopt will possibly be supported by the members.