بررسی تاثیر رویکرد عقلانیت ابزاریِ تکنوکراسی در توسعه‌ی کارکردهای حسابداری سبز براساس نظریه آنتروپوسِن
محورهای موضوعی :
مدیریت محیط زیست
انسیه حسین پوران
1
,
حسن ولیان
2
,
محمدرضا عبدلی
3
1 - دانشجوی دکترا، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران. *(مسوول مکاتبات)
2 - استادیار، گروه مدیریت، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.
3 - دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.
تاریخ دریافت : 1399/12/26
تاریخ پذیرش : 1400/04/07
تاریخ انتشار : 1401/01/01
کلید واژه:
حسابداری سبز,
آنتروپوسن,
تکنوکراسی,
چکیده مقاله :
زمینه و هدف: تکنوکراسی ناشی از نگرشِ پوزیتویستی است که وابسته به علم و مدیریت می‌باشد. رویکردی که اگر برمبنای ایدئولوژی صِرف بنا شود، بسیار متعصبانه و برهم زننده‌ی سطح تعادل اجتماعی می‌تواند قلمداد گردد، اما در صورتی که تکنوکراسی به عنوان یک عقلانیت ابزاری مدِ نظر قرار گیرد، می‌تواند کارکردهای حرفه‌ای در حسابداری اجتماعی را توسعه بخشد و زمینه سازِ فراگیری ارزش‌های حسابداری سبز براساس نظریه‌هایی همچون نظریه آنتروپوسِن شود. هدف این پژوهش، بررسی تاثیر رویکرد عقلانیت ابزاریِ تکنوکراسی در توسعه‌ی کارکردهای حسابداری سبز براساس نظریه آنتروپوسِن می‌باشد.روش بررسی: در این پژوهش که از نظر روش‌شناسی برحسبِ ماهیت مسأله و هدفِ پژوهش، کاربردی محسوب می‌شود، شیوه‌ی جمع‌آوری اطلاعات از نوع پیمایشی-همبستگی بوده است و برای جمع‌آوری داده‌ها از پرسشنامه استفاده شد. جامعه آماری در این پژوهش، مدیران عالی در ۵۰ شرکت برتر بورس اوراق بهادار تهران در سال ۱۳۹۹ می‌باشند، که باتوجه به مدیران عالی موردنظر در این پژوهش شامل دو سطح پُست مدیرعامل و پست معاون اجرایی و کمتر از ۱۰۰ نفر بودند، از روش سرشماری برای انتخابِ مشارکت‌کنندگان پژوهش استفاده شد. همچنین به منظور برازش مدل، از تحلیلِ حداقل مربعاتِ جزئی () استفاده شد.یافته‌ها: نتایجِ پژوهش نشان داد، براساس پارادایم نظریه‌ی آنتروپوسِن، بکارگیریِ رویکرد عقلانیت ابزاریِ تکنوکراسی، باعثِ افزایش کارکردِ حسابداری سبز می‌شود.بحث و نتیجه‌گیری: نتیجه این پژوهش نشان می‌دهد، برای تحقق پارادایم آنتروپوسِن در سطح عملکردی شرکت‌ها، بکارگیری عقلانیت ابزاری به عنوان مبنای تکنوکراسی می‌تواند، سبب تغییر نگرش، رفتار و اخلاق عملی در تصمیم‌گیری‌های شرکت جهت فراگیری ارزش‌ها برای ذینفعان گردد تا براین اساس، سطح همیّت اجتماعیِ عملکردیِ شرکت‌ها ارتقاء یابد و این موضوع باعث شود تا کارکردهای حسابداری سبز در به عنوان یک برونداد اجتماعی تقویت شود.
چکیده انگلیسی:
Background and Objective: Technocracy is the result of a positivist attitude that depends on science, human society, and of course management. An approach that, if based on pure ideology, can be considered very bigoted and disturbing the level of social balance, but if technocracy is considered as an instrumental rationality, it can develop professional functions in social accounting and Lay the groundwork for learning green accounting values based on theories such as Anthropocene theory. The purpose of this research is Effect of Technological Instrumental Rational Approach on Development of Green Accounting Functions by Expanding of Anthropocene Theory Paradigm.Material and Methodology: In this study, the methodology in terms of the nature of the problem and aim of the study is applied, method of data collection and research tool was a questionnaire survey-correlation. The statistical population in this study is the top managers in the top 50 companies of Tehran Stock Exchange in 1398, which considering that the top managers in this study included two levels of CEO and Executives CEO and less than 100 people, is one of the census criteria. It also was used to model analysis partial least squares (PLS).Findings: The results showed that, according to the paradigm of Anthropocene theory, applying the instrumental rationality approach of technocracy enhances the function of green accounting.Disscotion & Conclusion: The results of this study show that in order to realize the Anthropocene paradigm at the performance level of companies, using instrumental rationality as the basis of technocracy can change attitudes, behavior and practical ethics in corporate decisions to learn values for stakeholders. Improve the functional social of companies and this will strengthen the functions of green accounting as a social consequences.
منابع و مأخذ:
Dehghan, F., Karami, J., Yazdanbakhsh, K., Salehi, S. (2019). Prediction of Environmental Ethics Based on the Environmental Values and Norms. Ethics in science and Technology. 14(4): 56-60. (In Persian)
Gustavsson, B. (2001). Towards a transcendent epistemology of organizations: New foundations for organizational change, Journal of Organizational Change Management, 14(4): 352-378. https://doi.org/10.1108/EUM0000000005491
Williams, R. (2008). The epistemology of knowledge and the knowledge process cycle: beyond the “objectivist” vs “interpretivist”, Journal of Knowledge Management, 12(4): 72-85. https://doi.org/10.1108/13673270810884264
Baron, P. (2019). Owning one’s epistemology in religious studies research methodology, Kybernetes, 49(8): 2057-2071. https://doi.org/10.1108/K-03-2019-0159
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, 24(2): 22-39. https://doi.org/10.1016/j.spc.2018.01.002
Wath, S. B., Vaidya, A. N., Dutt, P. S., and Chakrabarti, T. (2010). A roadmap for development of sustainable E-waste management system in India. Science of the Total Environment, 409(1): 19-
Millar, E. and Searcy, C. (2020). The presence of citizen science in sustainability reporting", Sustainability Accounting, Management and Policy Journal, 11(1): 31-64. https://doi.org/10.1108/SAMPJ-01-2019-0006
Fremeaux, S., Puyou, F, R., Michelson, G. (2018). Beyond accountants as technocrats: A common good perspective, Critical Perspectives on Accounting, 10(3): 119-143. https://doi.org/10.1016/j.cpa.2018.07.003
Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1): 406–428. https://doi.org/10.1108/JAOC‐11‐2013‐0092
Seyedjavadin, S., Roshandel Arbatani, T., Nobari, A. (2017). Green Human Resource Management A Investment Approach and Sustainable Development. Journal of Investment Knowledge, 5(20): 297-327. (In Persian)
Faryadi, M. (2017). Ecological basis of the Principle of Environmental Protection as a Public Responsibility. Journal of Law Research, 20(78), 207-232. (In Persian)
Dunlap, R. E. (2000). Measuring Endorsement of the Environmental Ecological Paradigm: A Revised NEP, Journal of Social Issues, 56(3): 425- 442.
Blake, J., Panahande Somarein, A. (2019). Environmental law in Anthropocene epoch. Environmental Sciences, 17(3): 15-28.
Fishbein, M and Ajzen, I (1985). Belief, Attitude, Intention, and Behavior: an introduction to theory and research (Reading, MA, Addision- Wesley)
Maiorano, J. (2018). Beyond technocracy: Forms of rationality and uncertainty in organizational behaviour and energy efficiency decision making in Canada, Energy Research & Social Science, 44(2): 385-398. https://doi.org/10.1016/j.erss.2018.05.007
Tapio, P. (1996). From technocracy to participation?: Positivist, realist and pragmatist paradigms applied to traffic and environmental policy futures research in Finland, Futures, 28(5): 453-470. https://doi.org/10.1016/0016-3287(96)00019-5
Roodposhti, F., Nikomaram, H., Banitalebi Dehkordi, B. (2014). Technology and Accounting. Journal of Management Accounting and Auditing Knowledge, 3(2): 151-164. (In Persian)
Simon, H. A. (1997). An Empirically Based Microeconomics, Cambridge University Press.
Bolan, R.S. (1999). Rationality revisited: An alternative perspective on reason in management and planning", Journal of Management History (Archive), 5(2): 68-86. https://doi.org/10.1108/13552529910260082
Shrivastava, P. and Zsolnai, L. (2020). Business and Society in the Anthropocene, Wasieleski, D.M. and Weber, J. (Ed.) Sustainability (Business and Society 360, Vol. 4), Emerald Publishing Limited, 3-15. https://doi.org/10.1108/S2514-175920200000004002
Bebbington, J., Österblom, H., Crona, B., Jouffray, J, B., Larrinaga, C., Russell, S., Scholtens, B. (2019). Accounting and accountability in the Anthropocene", Accounting, Auditing & Accountability Journal, 33(1): 152-177. https://doi.org/10.1108/AAAJ-11-2018-3745
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Dehghan, F., Karami, J., Yazdanbakhsh, K., Salehi, S. (2019). Prediction of Environmental Ethics Based on the Environmental Values and Norms. Ethics in science and Technology. 14(4): 56-60. (In Persian)
Gustavsson, B. (2001). Towards a transcendent epistemology of organizations: New foundations for organizational change, Journal of Organizational Change Management, 14(4): 352-378. https://doi.org/10.1108/EUM0000000005491
Williams, R. (2008). The epistemology of knowledge and the knowledge process cycle: beyond the “objectivist” vs “interpretivist”, Journal of Knowledge Management, 12(4): 72-85. https://doi.org/10.1108/13673270810884264
Baron, P. (2019). Owning one’s epistemology in religious studies research methodology, Kybernetes, 49(8): 2057-2071. https://doi.org/10.1108/K-03-2019-0159
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, 24(2): 22-39. https://doi.org/10.1016/j.spc.2018.01.002
Wath, S. B., Vaidya, A. N., Dutt, P. S., and Chakrabarti, T. (2010). A roadmap for development of sustainable E-waste management system in India. Science of the Total Environment, 409(1): 19-
Millar, E. and Searcy, C. (2020). The presence of citizen science in sustainability reporting", Sustainability Accounting, Management and Policy Journal, 11(1): 31-64. https://doi.org/10.1108/SAMPJ-01-2019-0006
Fremeaux, S., Puyou, F, R., Michelson, G. (2018). Beyond accountants as technocrats: A common good perspective, Critical Perspectives on Accounting, 10(3): 119-143. https://doi.org/10.1016/j.cpa.2018.07.003
Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1): 406–428. https://doi.org/10.1108/JAOC‐11‐2013‐0092
Seyedjavadin, S., Roshandel Arbatani, T., Nobari, A. (2017). Green Human Resource Management A Investment Approach and Sustainable Development. Journal of Investment Knowledge, 5(20): 297-327. (In Persian)
Faryadi, M. (2017). Ecological basis of the Principle of Environmental Protection as a Public Responsibility. Journal of Law Research, 20(78), 207-232. (In Persian)
Dunlap, R. E. (2000). Measuring Endorsement of the Environmental Ecological Paradigm: A Revised NEP, Journal of Social Issues, 56(3): 425- 442.
Blake, J., Panahande Somarein, A. (2019). Environmental law in Anthropocene epoch. Environmental Sciences, 17(3): 15-28.
Fishbein, M and Ajzen, I (1985). Belief, Attitude, Intention, and Behavior: an introduction to theory and research (Reading, MA, Addision- Wesley)
Maiorano, J. (2018). Beyond technocracy: Forms of rationality and uncertainty in organizational behaviour and energy efficiency decision making in Canada, Energy Research & Social Science, 44(2): 385-398. https://doi.org/10.1016/j.erss.2018.05.007
Tapio, P. (1996). From technocracy to participation?: Positivist, realist and pragmatist paradigms applied to traffic and environmental policy futures research in Finland, Futures, 28(5): 453-470. https://doi.org/10.1016/0016-3287(96)00019-5
Roodposhti, F., Nikomaram, H., Banitalebi Dehkordi, B. (2014). Technology and Accounting. Journal of Management Accounting and Auditing Knowledge, 3(2): 151-164. (In Persian)
Simon, H. A. (1997). An Empirically Based Microeconomics, Cambridge University Press.
Bolan, R.S. (1999). Rationality revisited: An alternative perspective on reason in management and planning", Journal of Management History (Archive), 5(2): 68-86. https://doi.org/10.1108/13552529910260082
Shrivastava, P. and Zsolnai, L. (2020). Business and Society in the Anthropocene, Wasieleski, D.M. and Weber, J. (Ed.) Sustainability (Business and Society 360, Vol. 4), Emerald Publishing Limited, 3-15. https://doi.org/10.1108/S2514-175920200000004002
Bebbington, J., Österblom, H., Crona, B., Jouffray, J, B., Larrinaga, C., Russell, S., Scholtens, B. (2019). Accounting and accountability in the Anthropocene", Accounting, Auditing & Accountability Journal, 33(1): 152-177. https://doi.org/10.1108/AAAJ-11-2018-3745
