بررسی اثر حسابداری مدیریت زیست محیطی بر مدیریت منابع انسانی و فن‌آوری متمرکز بر محیط زیست

محورهای موضوعی : حسابداری مدیریت

افسانه تازیکه لمسکی ¹ (گروه حسابداری، واحد گرگان، دانشگاه آزد اسلامی، گرگان، ایران)
علی خوزین ² (گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران(نویسنده مسئول))
علیرضا معطوفی ³ (گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران)
منصور گرکز ⁴ (گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران)

تاریخ دریافت : 1401/03/05 تاریخ پذیرش : 1401/06/02 تاریخ انتشار : 1401/12/01

کلید واژه: حسابداری مدیریت, مدیریت منابع انسانی, فن‌آوری, محیط زیست,

چکیده مقاله :

با توجه مشکلات فراوان زیست محیطی که ناشی از فعالیت های تجاری و اقتصادی است، اجرای حسابداری مدیریت زیست محیطی به شرکت ها کمک می کند تا عملکرد عملیاتی و تجاری بهتری داشته باشند. پژوهش حاضر با هدف بررسی حسابداری مدیریت زیست محیطی بر مدیریت منابع انسانی و فن آوری متمرکز بر محیط زیست شکل گرفته است. جامعه آماری مدیران مالی و حسابداران ارشد شرکت های پذیرفته شده در بورس اوراق بهادار تهران در سال 1400 و حجم نمونه به تعداد 300 نفر بوده است. این پژوهش از نظر هدف، کاربردی و از نظر روش گردآوری اطلاعات، توصیفی و از نوع همبستگی می‌باشد. داده ها با استفاده از پرسشنامه جمع آوری شده و سپس به روش توصیفی و استنباطی و از طریق الگویابی معادلات ساختاری و با استفاده از نرم‌افزار PLS مورد تجزیه و تحلیل قرار گرفت. یافته های پژوهش نشان داد که شرکت هایی که توجه بیشتری به حسابداری مدیریت زیست محیطی دارند با احتمال بیشتری اقدام به بکارگیری اثربخش فن آوری متمرکز بر محیط زیست نموده و بیشتر از فن آوری متمرکز بر محیط زیست استفاده می نمایند. بر این اساس شرکت ها می توانند با بکارگیری حسابداری مدیریت زیست محیطی مزیت نسبی در حوزه های مدیریت منابع انسانی و فن آوری های تولیدی و به طور کلی فرآیند های تجاری و عملیاتی داشته باشند.

چکیده انگلیسی:

Given the importance of many environmental problems that are largely due to business and economic activities, the implementation of environmental management accounting helps companies to have better operational and business performance. The present study aims to investigate environmental management accounting on human resource management and technology focused on the environment. The statistical population of financial managers and senior accountants of companies listed on the Tehran Stock Exchange in 1400 and the sample size was 300 people. This research is applied in terms of purpose, descriptive and correlational in terms of data collection method. Data were collected using a questionnaire and then analyzed descriptively and inferentially by structural equation modeling using PLS software. Findings showed that companies that pay more attention to environmental management accounting are more likely to use environmentally focused technology more effectively and use more environmentally focused technology. Accordingly, companies can have a comparative advantage in the fields of human resource management and production technologies and business processes and operations in general by applying environmental management accounting

منابع و مأخذ:

• شهری، مریم؛ فاضلی، نقی و عبدلی، محمدرضا. (1400). بسط پارادایم نظریه‌ی آنتروپوسن در بررسی تاثیر رفتارهای زیست‌محیطی شرکت‌ها نسبت به پیامدهای استراتژیک حسابداری سبز . حسابداری مدیریت. 14 (48). 193-214.


• بهارلو، روح اله؛ معین الدین، محمود و حیرانی، فروغ. (1399). تبیین مصادیق زیست محیطی در شرکت‌ها با رویکرد پدیدار شناسی (مطالعه موردی: صنایع سیمان،آهک وگچ. حسابداری مدیریت 13 (45). 43-61.


• Asiri, N., Khan, T. & Kend, M. (2020). Environmental management accounting in the Middle East and North Africa region: Significance of resource slack and coercive isomorphism. Journal of Cleaner Production. 276.


• Al-Khuwiter, A.M. (2005). Environmental accounting and disclosure in Saudi Arabia, Cardiff University, Electronic Thesis or Dissertation.


• Al-Anba (2019). 'Environment Public Authority: 7 factories in the Industrial Shuaiba breached the engineering requirements, Al-Anba, .


• Berrone, P & Gomez-Mejia, LR (2009). Environmental performance and executive compensation: An integrated agency-institutional perspective, Academy of Management Journal, vol. 52, no. 1, pp. 103-126.


• Bowen, FE (2002). 'Organizational slack and corporate greening: Broadening the debate', British Journal of Management, vol. 13, no. 4, pp. 305-316.


• Burritt, RL, Hahn, T & Schaltegger, S (2002). Towards a comprehensive framework for environmental management accounting—Links between business actors and environmental management accounting tools, Australian Accounting Review, vol. 12, no. 27, pp. 39-50.


• Darnall, N (2003). 'Why firms certify to iso 14001: an institutional and resource-based view', Best Paper Proceedings: Sixty-First Meeting of the Academy of Management. Washington, DC: Academy of Management, pp. A1-A6.


• Darnall, N & Edwards, D. (2006). Predicting the cost of environmental management system adoption: the role of capabilities, resources and ownership structure', Strategic management journal, vol. 27, no. 4, pp. 301-320.


• Freedman, M & Jaggi, B. (2005). Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries', The International Journal of Accounting, vol. 40, no. 3, pp. 215-232.


• Ferreira, A, Moulang, C & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis', Accounting, Auditing & Accountability Journal, vol. 23, no. 7, pp. 920-948.


• gray, R. (2000). Environmental accounting: Setting the scene. In Freedman, M. and Jaggi, B. (eds.), Advances in Environmental Accounting and Management. Amsterdam, JAI, pp. 9-16.


• Hyvonen, J. (2008). Linking management accounting and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework, Unpublished PhD Thesis, University of Oulu, Oulu, Finland.


• Lee, K-H. (2012). Carbon accounting for supply chain management in the automobile industry', Journal of Cleaner Production, vol. 36, pp. 83-93.


• Lei, P-W & Wu, Q. (2012). Eestimation in structural equation modeling', in Handbook of structural equation modeling, Paperback 2015 ed. New York: Guilford Press.


• Jabbour, C.J.C. & de Sousa Jabbour, A.B.L. (2016). Green human resource management and green supply chain management: Linking two emerging agendas, Journal of Cleaner Production, vol. 112, pp. 1824-1833.


• Jahamani, Y.F. (2003). Green accounting in developing countries: the case of UAE and Jordan', Managerial Finance, vol. 29, no. 8, pp. 37-45.


• Jasch, C. & Savage, D.E. (2005). International guidance document on environmental management accounting. In Schaltegger S., Bennett M., Burritt R.L., Jasch C. (eds.), Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, vol 24. Dordrecht: Springer.


• Jasch, C. (2006). Environmental management accounting (EMA) as the next step in the evolution of management accounting, Journal of Cleaner Production, vol. 14, no. 14, pp. 1190-1193.


• Jamil, C.Z.M., Mohamed, R., Muhammad, F. & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms, Procedia-Social and Behavioral Sciences, vol. 172, pp. 619-626.


• Kamla, R. (2007). Critically Appreciating Social Accounting and Reporting in the Arab MiddleEast: A Postcolonial Perspective', Advances in International Accounting, vol. 20, pp. 105-177.


• Mariotti, F., Kadasah, N. & Abdulghaffar, N. (2014). Motivations and barriers affecting the implementation of ISO 14001 in Saudi Arabia: an empirical investigation, Total Quality Management & Business Excellence, vol. 25, no. 11-12, pp. 1352-1364.


• Massoud, M.A., Fayad, R., El-Fadel, M. & Kamleh, R. (2010). Drivers, barriers and incentives to implementing environmental management systems in the food industry: A case of Lebanon, Journal of Cleaner Production, vol. 18, no. 3, pp. 200-209.


• Al-Mawali, H., Al Sharif, A., Rumman, G.A. & Kerzan, F. (2018). Environmental Strategy, Environmental Management Accounting and Organizational Performance: Evidence from The United Arab Emirates Market, Journal of Environmental Accounting and Management, vol. 6, no. 2, pp. 109-118.


• Mesmer-Magnus, J., Viswesvaran, C. & Wiernik, B.M. (2012). The role of commitment in bridging the gap between organizational sustainability and environmental sustainability, in S Jackson, D Ones & S Dilchert (eds), Managing Human Resources for Environmental Sustainability, John Wiley & Sons.


• Mokhtar, N., Jusoh, R. & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs), Journal of Cleaner Production, vol. 136 (Part A), pp. 111-122.


• Mubasher (2013). The General Authority for Meteorology and Environment closes 20 factories in western Saudi Arabia, in violation of environmental protection and safety laws', Mubasher, < http://shorturl.at/gstyL>.


• Ojra, J. (2014). Strategic management accounting practices in Palestinian companies: application of contingency theory perspective, PhD thesis, University of East Anglia.


• Rahahleh, M.Y. (2011). Means for Implementation of Environmental Accounting Jordanian Perspectives, International Journal of Business and Management, vol. 6, no. 3, p. 124.


• Sajwani, A. & Nielsen, Y. (2019). The Environmental Management System Framework of the Industrial Facility: A Case Study in the UAE Aluminium Industry, Journal of Environmental Hazards, vol. 2, no. 1.


• Sakmar, S.L., Wackernagel, M., Galli, A. & Moore, D. (2011). Sustainable development and environmental challenges in the MENA region: Accounting for the environment in the 21st century. Economic Research Forum Working Paper 592. Giza, Egypt: Economic Research Forum.


• Savage, D., Ligon, P. & Lomsek, J. (2001). Environmental management accounting: policies and linkages. New York: United Nations: Economic and Social Affairs.


• Sulong, F, Sulaiman, M & Norhayati, MA, (2015). Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME)’, Journal of Cleaner Production, vol. 108, pp. 1365-1374.


• Waxin, M-F, Knuteson, S.L. & Bartholomew, A. (2017). Drivers and challenges for implementing ISO 14001 environmental management systems in an emerging Gulf Arab country', Environmental Management, vol. 63, pp. 495-506.