This research examines the impact of physical environmental Uncertainty on the environmental management accounting (EMA) adoption level. Specifically, it aims at defining the relationship among the government's environmental policy, environmental resources and services used by the organization, environmental products, markets and demand, green competition, environmental technology in the industry, the behavior of environmental stakeholders in the organization, and how major environmental issues are affecting the organization concerning EMA adoption among manufacturing companies in Syria. Drawing from the contingency theory, the research seeks to identify the extent to which physical environmental uncertainty influences EMA adoption level. Hypotheses were constructed based on a direct proportion relationship between the physical environmental uncertainty and EMA adoption level. A total of 68 managers working in 20 Syrian manufacturing companies participated in the survey. Physical environmental uncertainty was tested against the EMA adoption level via simple regression analysis and correlation. The findings indicated that there is a direct proportion relationship between the physical environmental uncertainty and the EMA adoption level. The findings were discussed, and some recommendations and suggestions were provided.