ارزیابی اثربخش‌ترین پیامدهای استراتژیک حسابداری سبز براساسِ کارکردِ گزارشگریِ پایدار
محورهای موضوعی :
اقتصاد محیط زیست
فاطمه کرم وردی
1
,
فرهاد دهدار
2
,
محمد مهدی حسینی
3
,
اسماعیل علی بیکی
4
1 - دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.
2 - استادیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران. *(مسوول مکاتبات)
3 - استادیار گروه مهندسی برق، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.
4 - استادیار گروه مهندسی برق، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.
تاریخ دریافت : 1400/09/09
تاریخ پذیرش : 1400/11/06
تاریخ انتشار : 1402/05/01
کلید واژه:
پیامدهای استراتژیک حسابداری,
اولویت‌بندی تفسیرگرایانه,
کارکردِ گزارشگریِ پایدار,
چکیده مقاله :
زمینه و هدف: امروزه با رشد و پیشرفت جوامع، افزایش آلایندگی‌های زیست محیطی نه به عنوان یک دغدغه جهانی امروز، بلکه به عنوان یک معضل آتی بسیار مورد توجه می‌باشد و برمبنای آن افزایش سطح کارکردهای سبز در حوزه‌های مختلفی از حسابداری تا تولید و زنجیره تامین و ... را به عنوان یکی از مهمترین رویکردهای راهبردی در این زمینه می‌توان موردتوجه قرار داد . هدف این پژوهش ارزیابی اثربخش‌ترین پیامدهای استراتژیک حسابداری سبز براساسِ کارکردِ گزارشگریِ پایدار می‌باشد.
روش بررسی: در این پژوهش به منظور شناسایی مولفه‌ها (پیامدهای استراتژیک حسابداری سبز) و گزاره‌های پژوهش (مضامینِ کارکردِ گزارشگریِ پایدار) از غربالگری نظری براساس پژوهش‌های مشابه استفاده شد. سپس به منظور تعیین پایایی مولفه‌ها و گزاره‌های پژوهش از طریقِ مشارکتِ ۱۲ نفر از متخصصان و خبرگان رشته حسابداری و مدیریت مالی، از تحلیل دلفی استفاده شد. در بخش کمی مولفه‌ها و گزاره‌های شناسایی‌شده در قالب پرسشنامه‌های ماتریسی، توسط ۱۷ نفر از مدیران ۵۰ شرکت برتر در سال ۱۳۹۸ مورد ارزیابی تحلیل تفسیری قرار گرفتند.
یافته ها: نتایج پژوهش نشان داد، گزاره‌ی مسئولیت‌گرایی پایدار به عنوان تاثیرگذارترین مضمونِ کارکردِ گزارشگریِ پایدار سببِ اثربخشی پیامدِ ارزشی در حسابداری سبز می‌گردد. این نتیجه نشان می‌دهد، با توسعه‌ی ابعادِ مسئولیت پذیریِ اجتماعیِ در گزارشگری پایدار، سطحِ ارزش های فراگیر در کارکردهای ارزشی حسابداری سبز تقویت می‌گردد و باعث ایجاد اعتماد و اطمینان به عملکردهای شرکت می‌شود.
بحث و نتیجه گیری: نتیجه‌ی انجام تحلیل‌ها در بابِ هدف اول و براساس انجامِ تحلیل تفسیری وزنیِ هریک از مولفه‌ها و گزاره‌ها مشخص شد، شاخص‌ترین گزاره‌ی کارکردِ گزارشگریِ پایدار، مضمونِ اجتماعی‌گراییِ پایدار می‌باشد. از طرف دیگر همسو با هدف اصلی پژوهش، یعنی تعیینِ اثربخش‌ترین پیامدهای استراتژیک حسابداری سبز براساسِ کارکردِ گزارشگریِ پایدار نتایج مشخص ساخت، تحتِ وجود اجتماعی‌گراییِ پایدار، اثربخش‌ترین پیامدِ استراتژیکِ حسابداری
چکیده انگلیسی:
Background and Objective: Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chains. And ... one of the most important strategic approaches in this field can be considered. The Purpose of this research is Evaluate the Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function.
Materials and Methodology: In this study, theoretical screening based on similar studies was used to identify the components (Green Accounting Strategic Consequences) and research propositions (themes of Sustainable Reporting Function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 17 managers of the top 50 companies in 2019.
Findings: The results showed that the proposition of sustainable responsibility as the effectiveness theme of the sustainable reporting function causes effectiveness of the value consequences in green accounting.
Discussion and Conclusion: This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in green accounting value functions is strengthened and builds trust and confidence in the company's performance.
منابع و مأخذ:
Maama, H., Appiah, K. (2019). Green accounting practices: lesson from an emerging economy, Qualitative Research in Financial Markets, 11(4): 456-478. https://doi.org/10.1108/QRFM-02-2017-0013
Kumar A., Dixit G. (2018). An analysis of barriers affecting the implementation of e-waste management practices in India: A novel ISM-DEMATEL approach. Sustainable Production and Consumption, https://doi.org/10.1016/j.spc.2018.01.002
Bhutta, M. K. S., Omar, A. Yang, X. (2011). Electronic waste: a growing concern in today's environment. Economics Research International, 2011.
Akbari, A., Pourzamani, Z. (2018). The Firm Management Structure, Environmental Auditing and Financial Reporting Quality. Journal of Management Accounting and Auditing Knowledge, 7(26): 133-144. (In Persian)
Zia, F., Vakili Fard, H., Saraf, F. (2020). The Effect of Sustainability Reporting on Reducing Information Asymmetry of Companies Listed in Tehran Stock Exchange. Management Accounting, 13(46): 121-135.
Fakhari, H., Mehrabi, M. (2018). Identifying Investment Analysts Approach to Using Environmental Information. Journal of Health Accounting, 7(1): 80-102. (In Persian)
The Association of Chartered Certified Accountants. (2015). Corporate Reporting (CR), Chapter 17, Florida: Kaplan Publishing.
Feger, C. and Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems, Accounting, Auditing & Accountability Journal, 30(7): 1511-1536. https://doi.org/10.1108/AAAJ-12-2015-2360
Boyd, J. (1998). The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities, Resources for the Future, Available at: www.rff.org. [Online] [05 February 2014].
Mubarik, M, Sh., Kazmi, S, H, A., Zaman, S, I. (2021). Application of gray DEMATEL-ANP in green-strategic sourcing, Technology in Society, 64(3): 105-142. https://doi.org/10.1016/j.techsoc.2020.101524
Fu, W. and Su, H.-C. (2020). Take actions or outsource? An empirical examination of strategic environmental options on greenhouse gas emissions, International Journal of Operations & Production Management, 40(6): 753-776. https://doi.org/10.1108/IJOPM-02-2020-0088
Mata, C., Fialho, A., Eugénio, T. (2018). A Decade of Environmental Accounting Reporting: What we know? Journal of Cleaner Production.
Sedighiyan, M, J., Maslahatifar, H, R., Bahrami, A., Samoorisokhidi, M. (2020). A Review of Green Accounting Concepts, Afagh Journal of Humanities, 4(39): 31-46.
Dehghani Soltani, M., Shoul, A., Ramezani, S. (2019). Investigating Environmental Value and Green Image Supposed Effects on the Word of Mouth Advertising Tendency by Explaining Green Trust and Willingness to Pay Roles through the SOR Model Framework. Journal of Business Management, 11(4): 804-824
Baboukardos, D., Mangena, M., Ishola, A. (2021). Integrated thinking and sustainability reporting assurance: International evidence, Business Strategy and The Environment, https://doi.org/10.1002/bse.2695
Calderon, F., Manuela, W, D., Briones, D, T. (2021). The impact of sustainability reporting on organizational behaviour from Western and Asian perspectives: a systematic review of literature, Journal of Sustainable Finance & Investment, https://doi.org/10.1080/20430795.2021.1879560
Ismaeel, M. and Zakaria, Z. (2019). Perception of preparers of sustainability reports in the Middle East: Contrasting between local and global, Meditari Accountancy Research, 28(1): 89-116. https://doi.org/10.1108/MEDAR-03-2019-0459
Laskar, N. (2018). Impact of corporate sustainability reporting on firm performance: an empirical examination in Asia, Journal of Asia Business Studies, 12(4): 571-593. https://doi.org/10.1108/JABS-11-2016-0157
Farokhi, M., Gholami jamkarani, R., Kashanipoor, M., Mehrabanpour, M., Meysami, H. (2020). Dimensions and Key Components of Corporate Sustainability Reporting with an Islamic Approach, Journal of Islamic Economics, 11(2): 173-191.
Abdi, M., Kordestani, G., Rezazade, J. (2019). Designing of Corporates’ Coherent Sustainability Reporting Model. Journal of Financial Accounting Research, 11(4): 23-44.
Khozein, A., Talebnia, G., Garkaz, M., Banimahd, B. (2018). Effect of Ownership Structure on the Development of the Sustainabe Reporting. Management Accounting, 11(36): 1-13. (In Persian)
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Maama, H., Appiah, K. (2019). Green accounting practices: lesson from an emerging economy, Qualitative Research in Financial Markets, 11(4): 456-478. https://doi.org/10.1108/QRFM-02-2017-0013
Kumar A., Dixit G. (2018). An analysis of barriers affecting the implementation of e-waste management practices in India: A novel ISM-DEMATEL approach. Sustainable Production and Consumption, https://doi.org/10.1016/j.spc.2018.01.002
Bhutta, M. K. S., Omar, A. Yang, X. (2011). Electronic waste: a growing concern in today's environment. Economics Research International, 2011.
Akbari, A., Pourzamani, Z. (2018). The Firm Management Structure, Environmental Auditing and Financial Reporting Quality. Journal of Management Accounting and Auditing Knowledge, 7(26): 133-144. (In Persian)
Zia, F., Vakili Fard, H., Saraf, F. (2020). The Effect of Sustainability Reporting on Reducing Information Asymmetry of Companies Listed in Tehran Stock Exchange. Management Accounting, 13(46): 121-135.
Fakhari, H., Mehrabi, M. (2018). Identifying Investment Analysts Approach to Using Environmental Information. Journal of Health Accounting, 7(1): 80-102. (In Persian)
The Association of Chartered Certified Accountants. (2015). Corporate Reporting (CR), Chapter 17, Florida: Kaplan Publishing.
Feger, C. and Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems, Accounting, Auditing & Accountability Journal, 30(7): 1511-1536. https://doi.org/10.1108/AAAJ-12-2015-2360
Boyd, J. (1998). The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities, Resources for the Future, Available at: www.rff.org. [Online] [05 February 2014].
Mubarik, M, Sh., Kazmi, S, H, A., Zaman, S, I. (2021). Application of gray DEMATEL-ANP in green-strategic sourcing, Technology in Society, 64(3): 105-142. https://doi.org/10.1016/j.techsoc.2020.101524
Fu, W. and Su, H.-C. (2020). Take actions or outsource? An empirical examination of strategic environmental options on greenhouse gas emissions, International Journal of Operations & Production Management, 40(6): 753-776. https://doi.org/10.1108/IJOPM-02-2020-0088
Mata, C., Fialho, A., Eugénio, T. (2018). A Decade of Environmental Accounting Reporting: What we know? Journal of Cleaner Production.
Sedighiyan, M, J., Maslahatifar, H, R., Bahrami, A., Samoorisokhidi, M. (2020). A Review of Green Accounting Concepts, Afagh Journal of Humanities, 4(39): 31-46.
Dehghani Soltani, M., Shoul, A., Ramezani, S. (2019). Investigating Environmental Value and Green Image Supposed Effects on the Word of Mouth Advertising Tendency by Explaining Green Trust and Willingness to Pay Roles through the SOR Model Framework. Journal of Business Management, 11(4): 804-824
Baboukardos, D., Mangena, M., Ishola, A. (2021). Integrated thinking and sustainability reporting assurance: International evidence, Business Strategy and The Environment, https://doi.org/10.1002/bse.2695
Calderon, F., Manuela, W, D., Briones, D, T. (2021). The impact of sustainability reporting on organizational behaviour from Western and Asian perspectives: a systematic review of literature, Journal of Sustainable Finance & Investment, https://doi.org/10.1080/20430795.2021.1879560
Ismaeel, M. and Zakaria, Z. (2019). Perception of preparers of sustainability reports in the Middle East: Contrasting between local and global, Meditari Accountancy Research, 28(1): 89-116. https://doi.org/10.1108/MEDAR-03-2019-0459
Laskar, N. (2018). Impact of corporate sustainability reporting on firm performance: an empirical examination in Asia, Journal of Asia Business Studies, 12(4): 571-593. https://doi.org/10.1108/JABS-11-2016-0157
Farokhi, M., Gholami jamkarani, R., Kashanipoor, M., Mehrabanpour, M., Meysami, H. (2020). Dimensions and Key Components of Corporate Sustainability Reporting with an Islamic Approach, Journal of Islamic Economics, 11(2): 173-191.
Abdi, M., Kordestani, G., Rezazade, J. (2019). Designing of Corporates’ Coherent Sustainability Reporting Model. Journal of Financial Accounting Research, 11(4): 23-44.
Khozein, A., Talebnia, G., Garkaz, M., Banimahd, B. (2018). Effect of Ownership Structure on the Development of the Sustainabe Reporting. Management Accounting, 11(36): 1-13. (In Persian)
