ارزیابی اثربخشی حسابداری پایداری براساس کارکردهای منابع‌انسانی سبز
محورهای موضوعی :
اقتصاد محیط زیست
نرگس نجم الدینی
1
,
مهدی دسینه
2
,
داود خدادادی
3
,
حمید رستمی جاز
4
1 - دانشجوی دکتری، گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.
2 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران. *(مسوول مکاتبات)
3 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.
4 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.
تاریخ دریافت : 1401/02/19
تاریخ پذیرش : 1401/06/02
تاریخ انتشار : 1401/09/01
کلید واژه:
حسابداری پایداری,
ویکور فازی شهودی,
کارکردهای منابع‌انسانی سبز,
چکیده مقاله :
زمینه و هدف: بخش مهمی از توسعه ی دانش حسابداری، فراتر از عملکردهای مالی، امروز متمرکز بر پایداری است که تحت وجودِ کارکردهای منابع انسانی می تواند زمینه برای افزایش شفافیت های اطلاعاتی را برای ذینفعان مهیا نماید. لذا هدف این پژوهش ارزیابی اثربخشی حسابداری پایداری براساس کارکردهای منابع‌انسانی سبز می باشد.
روش بررسی: به لحاظِ روش شناسی این پژوهش از نظر جمع آوری داده ها ترکیبی است و از نظر نتیجه در دسته پژوهش های توسعه‌ای قرار می گیرد. در این پژوهش ابتدا از طریق تحلیل فراترکیب نسبت به شناسایی مضامین کارکرد منابع انسانی سبز و مولفه های حسابداری پایداری اقدام شد و سپس براساس تحلیل دلفی، پایایی ابعاد شناسایی شده مورد بررسی قرار گرفت. در بخش کمّی نیز این پژوهش از تحلیل ویکور فازی شهودی بهره برد.
یافته‌ها: نتایج پژوهش نشان داد، اولاً مهمترین پارامترِ مضامین پژوهش (کارکردهای مدیریت منابع‌انسانی سبز)، هویت حرفه‌ای سبز است که باتوجه به اوزان فازی کسب‌شده، بالاترین نرخ اهمیت را نسبت به سایر مضامین پژوهش دیگر دارد، ثانیاً افشاء سرمایه انسانی براساس ارزشِ شاخصِ برابر با ۰۵۱/۰، مهمترین معیار حسابداری پایداری تحتِ وجودِ مضامینِ کارکردهای منابع‌انسانی سبز، به ویژه مضمونِ هویت حرفه‌ای سبز می‌باشد.
بحث و نتیجه‌گیری: نتیجه ی پژوهش حاضر نشان می دهد، افشاء اطلاعات سرمایه انسانی به عنوان بُعدِ با اهمیت حسابداری پایداری برآمده از هویت حرفه ای سبز، در تصمیم‌گیری بالقوه شرکت در آینده یک جزء مهم است و به نفع شرکت‌هایی است که به دنبال جلب رضایت تمام سرمایه‌گذاران متقاضی اطلاعات برای افزایش ارزش بازار می‌باشند.
چکیده انگلیسی:
Background and Objective: An important part of the development of accounting knowledge, beyond financial performance, today concentration on sustainability, which under the presence of human resource functions can provide the basis for increasing information transparency for stakeholders. The purpose of this research is evaluating the effectiveness of sustainability accounting based on green human resource functions.
Material and Methodology: In terms of methodology, this research is mix method in terms of data collection and in terms of results is in the category of developmental research. In this study, first, through Meta-synthesis, the themes of green human resource function and sustainability accounting components were identified, and then, based on Delphi analysis, the reliability of the identified dimensions was examined. In the quantitative part, this research also used Intuitive Fuzzy VIKOR Process.
Findings: The results showed that, firstly, the most important parameter of research topics (green human resource management functions) is the identity of the green profession, which has the highest importance rate compared to other research topics due to the fuzzy weights obtained, Second, the disclosure of human capital based on the value of the index equal to 0.051 is the most important measure of sustainability accounting under the themes of green human resource functions, especially the theme of green professional identity.
Discussion and Conclusion: The results of the present study show that the disclosure of human capital information as an important dimension of sustainability accounting arising from green professional identity, is an important component in the potential decision-making of the company in the future and it is in the interest of companies that seek to satisfy all investors seeking information to increase market value.
منابع و مأخذ:
Piwowar-Sulej, K. (2022). Environmental strategies and human resource development consistency: Research in the manufacturing industry, Journal of Cleaner Production, 330(22): 89-114. https://doi.org/10.1016/j.jclepro.2021.129538
Orefice, Ch., Nyarko, N. (2020). Sustainable value creation in event ecosystems–a business models perspective, Journal of Sustainable Tourism, https://doi.org/10.1080/09669582.2020.1843045
Amjad, F., Abbas, W., Zia-UR-Rehman, M., Baig, S, A., Hashim, M., Khan, A., Rehman, H. (2021). Effect of green human resource management practices on organizational sustainability: the mediating role of environmental and employee performance, Environmental Science and Pollution Research, 28(3): 28191-28206. https://doi.org/10.1007/s11356-020-11307-9
Asadolahidehkordi, E., Ghorbanpour, A., ahmadi, H. (2020). The Impact of Green Human Resource Management and Environmental Practices on Sustainable Performance in Downstream Petrochemical Industries. Journal of Sustainable Human Resource Management, 2(3): 156-139.
Margaretha, M., & Saragih, S. (2013). Developing new corporate culture through green human resource practice. International Conference on Business, Economics, and Accounting, 1-10.
Amrutha, V, N., Geetha, S, N. (2020). A systematic review on green human resource management: Implications for social sustainability, Journal of Cleaner Production, 247(1): 190-226. https://doi.org/10.1016/j.jclepro.2019.119131
Lodhia, S., Sharma, U. and Low, M. (2021). Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment, Meditari Accountancy Research, 29(2): 185-196. https://doi.org/10.1108/MEDAR-03-2021-1249
Safarzadeh, M, H. Osmani, R. (2021). Integrating Stakeholder Theory and Sustainability Accounting: A Conceptual Integration, ICT Monthly, 2(7): 57-66.
Nisar, Q, A., Haider, Sh., Ali, F., Jamshed, S., Ryu, K., Gill, S, S. (2021). Green human resource management practices and environmental performance in Malaysian green hotels: The role of green intellectual capital and pro-environmental behavior, Journal of Cleaner Production, 311(3): 134-162. https://doi.org/10.1016/j.jclepro.2021.127504
Rawashdeh, A, M. (2018). The impact of green human resource management on organizational environmental performance in Jordanian health service organizations. Growing Science. Management Science Letters 8(4): 1049–1058
Benevene, P., Buonomo, I. (2020). Green Human Resource Management: An Evidence Based Systematic Literature Review, Sustainability, 12(15): 59-74. https://doi.org/10.3390/su12155974
Janalizadeh Ghazvini, M., Kaffashpoor, A., Rahimpour, A., Samanian, M. (2021). Ranking of green human resource management components affecting the environmental performance of Mashhad Municipality (Hierarchical analysis approach). Public Policy In Administration, 12(41): 163-177.
Deputy of National Iranian Petrochemical Company. (2021). Petrochemical Industry Development Plans, Portal of the National Oil Company of the Islamic Republic of Iran.
Ergene, S., Calás, M, B., Smircich, L. (2017). Ecologies of Sustainable Concerns: Organization Theorizing for the Anthropocene, 28(3): 222-245. https://doi.org/10.1111/gwao.12189
Lozano, R., Barreiro-Gen, M., Zafar, A. (2021). Collaboration for organizational sustainability limits to growth: Developing a factors, benefits, and challenges framework, Sustainable Development, 29(4): 728-737. https://doi.org/10.1002/sd.2170
Zaid, A. A., Jaaron, A. A., & Bon, A. T. (2018). The impact of green human resource management and green supply chain management practices on sustainable performance: An empirical study. Journal of cleaner production, 204, 965-979.
Lu, H., Xu, W., Cai, Sh., Yang, F., Chen, Q. (2022). Does top management team responsible leadership help employees go green? The role of green human resource management and environmental felt-responsibility, Corporate Social Responsibility and Environmental Management, https://doi.org/10.1002/csr.2239
Kramar, R. (2022). Sustainable human resource management: six defining characteristics, Asia Pacific Journal of Human Resources, 60(1): 146-170. https://doi.org/10.1111/1744-7941.12321
Chaudhary, R. (2019). Green Human Resource Management and Employee Green Behavior: An Empirical Analysis, Corporate Social Responsibility and Environmental Management, 27(2): 630-641. https://doi.org/10.1002/csr.1827
Tavakoli, A., Hashmi, A., Sabet, A., Razeghi, S. (2018). Proposing a Green Human Resource Management Model on the Basis of Human Resource Management. Journal of Research in Human Resources Management, 10(1): 77-104.
Hörisch, J., Schaltegger, S., Freeman, R, E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual synthesis, Journal of Cleaner Production, 275(10): 32-61. https://doi.org/10.1016/j.jclepro.2020.124097
Malik, A., Egan, M., Du Plessis, M., Lenzen, M. (2021). Managing sustainability using financial accounting data: The value of input-output analysis, Journal of Cleaner Production, 293(13): 81-110. https://doi.org/10.1016/j.jclepro.2021.126128
Tesfamariam, S., Sadiq, R. (2006). Risk-based environmental decision-making using fuzzy analytic hierarchy process (F-AHP), Stochastic Environmental Research and Risk Assessment, 21(2): 35–50.
Lu, H., Xu, W., Cai, Sh., Yang, F., Chen, Q. (2022). Does top management team responsible leadership help employees go green? The role of green human resource management and environmental felt-responsibility, Corporate Social Responsibility and Environmental Management, https://doi.org/10.1002/csr.2239
Islam, M, A., Mendy, J., Haque, A., Rahman, M. (2022). Green human resource management practices and millennial employees' retention in small and medium enterprises: The moderating impact of creativity climate from a developing country perspective, Business Strategy and Development, https://doi.org/10.1002/bsd2.202
Piwowar-Sulej, K. (2021). Core functions of Sustainable Human Resource Management. A hybrid literature review with the use of H-Classics methodology, Sustainable Development, 29(4): 671-693. https://doi.org/10.1002/sd.2166
Sorribes, J., Celma, D., Martínez-Garcia, E. (2021). Sustainable human resources management in crisis contexts: Interaction of socially responsible labour practices for the wellbeing of employees, Corporate Social Responsibility and Environmental Management, 28(2): 936-952. https://doi.org/10.1002/csr.2111
Sathasivam, K., Abu Bakar, R., Hashim, R, Ch. (2020). Embracing organizational environmental sustainability: Experiences in green human resource management, Business Strategy and Development, 4(2): 123-135. https://doi.org/10.1002/bsd2.133
Hsiao, P-Ch, K., De Villiers, Ch., Horner, C., Oosthuizen, H. (2022). A review and synthesis of contemporary sustainability accounting research and the development of a research agenda, Accounting & Finance, https://doi.org/10.1111/acfi.12936
Tettamanzi, P., Venturini, G. & Murgolo, M. Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics, Environmental Science and Pollution Research, 29(2): 16758–16761 (2022). https://doi.org/10.1007/s11356-022-18596-2
Scarpellini, S. (2021). Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective, Corporate Social Responsibility and Environmental Management, https://doi.org/10.1002/csr.2226
Ozili, P, K. (2021). Sustainability Accounting, SSRN: https://ssrn.com/abstract=3803384 or http://dx.doi.org/10.2139/ssrn.3803384
Cho, C.H., Kim, A., Rodrigue, M. and Schneider, T. (2020). Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community, Sustainability Accounting, Management and Policy Journal, 11(6): 985-1007. https://doi.org/10.1108/SAMPJ-08-2019-0311
Dagiliene, L. and Šutiene, K. (2019). Corporate sustainability accounting information systems: a contingency-based approach, Sustainability Accounting, Management and Policy Journal, 10(2): 260-289. https://doi.org/10.1108/SAMPJ-07-2018-0200
Ghaderi, F., Pakmaram, A., Galibafe Asl, H., Bahri Sales, J. (2021). Developing the Concept of Corporate Sustainability Accounting Structures and Corporate Financial Health In the ICM. Management Accounting, 14(48): 87-102.
Wang, H., Qian, G,. & Feng, X. (2011). An intuitionistic fuzzy AHP based on synthesis of eigenvectors and its application". Information technology journal, 10(3): 1850-1866.
_||_
Piwowar-Sulej, K. (2022). Environmental strategies and human resource development consistency: Research in the manufacturing industry, Journal of Cleaner Production, 330(22): 89-114. https://doi.org/10.1016/j.jclepro.2021.129538
Orefice, Ch., Nyarko, N. (2020). Sustainable value creation in event ecosystems–a business models perspective, Journal of Sustainable Tourism, https://doi.org/10.1080/09669582.2020.1843045
Amjad, F., Abbas, W., Zia-UR-Rehman, M., Baig, S, A., Hashim, M., Khan, A., Rehman, H. (2021). Effect of green human resource management practices on organizational sustainability: the mediating role of environmental and employee performance, Environmental Science and Pollution Research, 28(3): 28191-28206. https://doi.org/10.1007/s11356-020-11307-9
Asadolahidehkordi, E., Ghorbanpour, A., ahmadi, H. (2020). The Impact of Green Human Resource Management and Environmental Practices on Sustainable Performance in Downstream Petrochemical Industries. Journal of Sustainable Human Resource Management, 2(3): 156-139.
Margaretha, M., & Saragih, S. (2013). Developing new corporate culture through green human resource practice. International Conference on Business, Economics, and Accounting, 1-10.
Amrutha, V, N., Geetha, S, N. (2020). A systematic review on green human resource management: Implications for social sustainability, Journal of Cleaner Production, 247(1): 190-226. https://doi.org/10.1016/j.jclepro.2019.119131
Lodhia, S., Sharma, U. and Low, M. (2021). Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment, Meditari Accountancy Research, 29(2): 185-196. https://doi.org/10.1108/MEDAR-03-2021-1249
Safarzadeh, M, H. Osmani, R. (2021). Integrating Stakeholder Theory and Sustainability Accounting: A Conceptual Integration, ICT Monthly, 2(7): 57-66.
Nisar, Q, A., Haider, Sh., Ali, F., Jamshed, S., Ryu, K., Gill, S, S. (2021). Green human resource management practices and environmental performance in Malaysian green hotels: The role of green intellectual capital and pro-environmental behavior, Journal of Cleaner Production, 311(3): 134-162. https://doi.org/10.1016/j.jclepro.2021.127504
Rawashdeh, A, M. (2018). The impact of green human resource management on organizational environmental performance in Jordanian health service organizations. Growing Science. Management Science Letters 8(4): 1049–1058
Benevene, P., Buonomo, I. (2020). Green Human Resource Management: An Evidence Based Systematic Literature Review, Sustainability, 12(15): 59-74. https://doi.org/10.3390/su12155974
Janalizadeh Ghazvini, M., Kaffashpoor, A., Rahimpour, A., Samanian, M. (2021). Ranking of green human resource management components affecting the environmental performance of Mashhad Municipality (Hierarchical analysis approach). Public Policy In Administration, 12(41): 163-177.
Deputy of National Iranian Petrochemical Company. (2021). Petrochemical Industry Development Plans, Portal of the National Oil Company of the Islamic Republic of Iran.
Ergene, S., Calás, M, B., Smircich, L. (2017). Ecologies of Sustainable Concerns: Organization Theorizing for the Anthropocene, 28(3): 222-245. https://doi.org/10.1111/gwao.12189
Lozano, R., Barreiro-Gen, M., Zafar, A. (2021). Collaboration for organizational sustainability limits to growth: Developing a factors, benefits, and challenges framework, Sustainable Development, 29(4): 728-737. https://doi.org/10.1002/sd.2170
Zaid, A. A., Jaaron, A. A., & Bon, A. T. (2018). The impact of green human resource management and green supply chain management practices on sustainable performance: An empirical study. Journal of cleaner production, 204, 965-979.
Lu, H., Xu, W., Cai, Sh., Yang, F., Chen, Q. (2022). Does top management team responsible leadership help employees go green? The role of green human resource management and environmental felt-responsibility, Corporate Social Responsibility and Environmental Management, https://doi.org/10.1002/csr.2239
Kramar, R. (2022). Sustainable human resource management: six defining characteristics, Asia Pacific Journal of Human Resources, 60(1): 146-170. https://doi.org/10.1111/1744-7941.12321
Chaudhary, R. (2019). Green Human Resource Management and Employee Green Behavior: An Empirical Analysis, Corporate Social Responsibility and Environmental Management, 27(2): 630-641. https://doi.org/10.1002/csr.1827
Tavakoli, A., Hashmi, A., Sabet, A., Razeghi, S. (2018). Proposing a Green Human Resource Management Model on the Basis of Human Resource Management. Journal of Research in Human Resources Management, 10(1): 77-104.
Hörisch, J., Schaltegger, S., Freeman, R, E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual synthesis, Journal of Cleaner Production, 275(10): 32-61. https://doi.org/10.1016/j.jclepro.2020.124097
Malik, A., Egan, M., Du Plessis, M., Lenzen, M. (2021). Managing sustainability using financial accounting data: The value of input-output analysis, Journal of Cleaner Production, 293(13): 81-110. https://doi.org/10.1016/j.jclepro.2021.126128
Tesfamariam, S., Sadiq, R. (2006). Risk-based environmental decision-making using fuzzy analytic hierarchy process (F-AHP), Stochastic Environmental Research and Risk Assessment, 21(2): 35–50.
Lu, H., Xu, W., Cai, Sh., Yang, F., Chen, Q. (2022). Does top management team responsible leadership help employees go green? The role of green human resource management and environmental felt-responsibility, Corporate Social Responsibility and Environmental Management, https://doi.org/10.1002/csr.2239
Islam, M, A., Mendy, J., Haque, A., Rahman, M. (2022). Green human resource management practices and millennial employees' retention in small and medium enterprises: The moderating impact of creativity climate from a developing country perspective, Business Strategy and Development, https://doi.org/10.1002/bsd2.202
Piwowar-Sulej, K. (2021). Core functions of Sustainable Human Resource Management. A hybrid literature review with the use of H-Classics methodology, Sustainable Development, 29(4): 671-693. https://doi.org/10.1002/sd.2166
Sorribes, J., Celma, D., Martínez-Garcia, E. (2021). Sustainable human resources management in crisis contexts: Interaction of socially responsible labour practices for the wellbeing of employees, Corporate Social Responsibility and Environmental Management, 28(2): 936-952. https://doi.org/10.1002/csr.2111
Sathasivam, K., Abu Bakar, R., Hashim, R, Ch. (2020). Embracing organizational environmental sustainability: Experiences in green human resource management, Business Strategy and Development, 4(2): 123-135. https://doi.org/10.1002/bsd2.133
Hsiao, P-Ch, K., De Villiers, Ch., Horner, C., Oosthuizen, H. (2022). A review and synthesis of contemporary sustainability accounting research and the development of a research agenda, Accounting & Finance, https://doi.org/10.1111/acfi.12936
Tettamanzi, P., Venturini, G. & Murgolo, M. Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics, Environmental Science and Pollution Research, 29(2): 16758–16761 (2022). https://doi.org/10.1007/s11356-022-18596-2
Scarpellini, S. (2021). Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective, Corporate Social Responsibility and Environmental Management, https://doi.org/10.1002/csr.2226
Ozili, P, K. (2021). Sustainability Accounting, SSRN: https://ssrn.com/abstract=3803384 or http://dx.doi.org/10.2139/ssrn.3803384
Cho, C.H., Kim, A., Rodrigue, M. and Schneider, T. (2020). Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community, Sustainability Accounting, Management and Policy Journal, 11(6): 985-1007. https://doi.org/10.1108/SAMPJ-08-2019-0311
Dagiliene, L. and Šutiene, K. (2019). Corporate sustainability accounting information systems: a contingency-based approach, Sustainability Accounting, Management and Policy Journal, 10(2): 260-289. https://doi.org/10.1108/SAMPJ-07-2018-0200
Ghaderi, F., Pakmaram, A., Galibafe Asl, H., Bahri Sales, J. (2021). Developing the Concept of Corporate Sustainability Accounting Structures and Corporate Financial Health In the ICM. Management Accounting, 14(48): 87-102.
Wang, H., Qian, G,. & Feng, X. (2011). An intuitionistic fuzzy AHP based on synthesis of eigenvectors and its application". Information technology journal, 10(3): 1850-1866.
