بررسی تاثیر استراتژی زیست محیطی، عدم اطمینان زیست محیطی و تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکتی: نقش حسابداری مدیریت زیست محیطی
الموضوعات : حسابداری مدیریتغلامرضا سلیمانی 1 , هدی مجبوری یزدی 2
1 - دانشیار دانشگاه الزهرا تهران، تهران، ایران
2 - دانشجوی دکتری حسابداری،دانشگاه الزهرا تهران، تهران، ایران.
الکلمات المفتاحية: استراتژی زیست محیطی, عدم اطمینان, حسابداری مدیریت زیست محیطی, عملکرد زیست محیطی,
ملخص المقالة :
هدف از این پژوهش بررسی تاثیر استراتژی زیست محیطی شرکت، تعهد مدیریت ارشد و عدم اطمینان زیست محیطی با تاکید بر نقش حسابداری مدیریت زیست محیطی، بر عملکرد زیست محیطی شرکت است. این پژوهش مبتنی بر مدل معادلات ساختاری است.ابتدا 84 شرکت دارای گواهینامه ایزو 14001 که در بورس اوراق تهران فهرست شده اند جمع آوری شد. سپس ب طور تصادفی برای 176 نفر از مدیران این شرکت هاپرسشنامه ارسال شد که از این میان تعداد 152 پرسشنامه دریافت شد.نرخ بازگشت پرسشنامه ها 86 درصد است. از بارهای عاملی، میانگین واریانس استخراج شدهو قابلیت اطمینان حاصل از تجزیه و تحلیل مدل اندازه گیری برای تمام متغیرها استفاده شد. روایی تبعیضی یا روایی متقابل همه متغیرهای پنهان در مدل را با استفاده از معیار فورنر-لارکر و نسبت ناهمگونی همترازی مورد آزمایش قرار گرفت. نتایج این پژوهش نتایج نشان می دهد کهاستراتژی های زیست محیطی بر عملکرد زیست محیطی شرکت ها تاثیر مثبت معناداری دارند. استراتژی های زیست محیطی تأثیر مثبت غیر مستقیمی بر عملکرد زیست محیطی شرکت از طریق حسابداری مدیریت زیست محیطیدارند.تعهد مدیریت ارشد بر عملکرد زیست محیطی سازمانی تاثیر مثبت معناداری دارد.تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکت از طریق حسابداری مدیریت زیست محیطی تاثیر غیرمستقیم مثبت معناداری دارد.عدم اطمینان محیطی درک شده بر استفاده از حسابداری مدیریت زیست محیطی تاثیر مثبت معناداری دارد.
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