The Analysis of the Future Perspectives of Environmental Management Accounting in Iran
The Analysis of the Future Perspectives of Environmental Management Accounting in Iran
Subject Areas : Management Accounting
javad karimian 1 , Seyed Mohammad hasan hashemi Kouchaksaraei 2 , ali jafari 3
1 - PhD student, Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
2 - Assistant Professor, Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran(Corresponding Author)
3 - Assistant Professor, Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
Keywords: future research, environmental management accounting, driving force,
Abstract :
Future research in environmental management accounting requires paying attention to environmental issues, improving knowledge and technology, promoting environmental culture and cooperation between different layers of society. These measures can help to improve the environment and improve the quality of life of people in Iran. The purpose of this research is the future study of environmental management accounting in Iran. The research method is based on the applied goal, based on the descriptive-survey data collection method and based on the type of combined data, and the future drivers affecting environmental management accounting in the field of information science and technology in the next 20 years using panel methods. Experts, open questionnaire, interview and fuzzy Delphi were identified in 2021. To select experts from university professors and specialists in Iran, judgmental and snowball sampling methods were used and sampling continued until theoretical saturation. The results showed that the environmental management accounting situation in Iran is not favorable. The results showed that the experts believe that the Ministry of Science as the main policy maker in the field of education and research does not have a very acceptable track record. In the field of education, the lack of proper planning with long-term foresight has caused the demand for some fields to increase in every period of time. In the discussion of the crisis of education and research, it is also possible to pay little attention to the quality of education and the existence of cours
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