Provide a Model for Interactive/Qualitative Analysis (IQA) of Green Accounting Symbol Competitive Advantages

Subject Areas : Management Accounting

Hamid  Jamallivani ¹ (PhD Student, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran)
alireza  matoufi ² (gorgan Department of Management, Gorgan Branch, Islamic Azad University, Gorgan, Iran.)
mehdi  safari gerayli ³ (department of accounting)
Mansor  garkaz ⁴ (دانشیار گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران)

Received: 2022-01-16 Accepted : 2022-01-16 Published : 2021-11-22

Keywords: Green Accounting Symbol Compet, Systemic Stimuli and Consequen,

Abstract :

One of the dimensions of sustainable development at the capital market level is green accounting, which is the basis for evaluating the performance of companies to protect the environment. Green accounting involves processes ranging from identification to financial reporting and waste management, which can contribute to the effectiveness of companies' sustainable development strategies. The purpose of this research is Provide a Model for Interactive/Qualitative Analysis (IQA) of Green Accounting Symbol Competitive Advantages. Therefore, in line with the research process, through content analysis in research texts, indicators related to competitive advantages of green accounting were identified by research experts and then based on link analysis, which included internal link analysis and relationships between links and systematic impact of links. An attempt was made to determine the most important element of communication between stimuli and competitive consequences of green accounting at the level of Tehran Stock Exchange companies. In this study, in order to determine the theoretical adequacy of the research, after identifying the competitive advantages resulting from green accounting, with the help of 15 accounting experts at the university level, an attempt was made to evaluate the identified indicators through Delphi analysis, which were evaluated in two stages through the mean, coefficient of agreement and standard deviation and among the first 20 indicators, three indicators were eliminated and 17 indicators entered the interactive analysis phase with the participation of 23 managers of Tehran Stock Exchange companies. at this stage, after analyzing the relationships between links and systemic effectiveness, they started with approved indicators, and the results in this section showed that the primary stimulus to achieve the most effective competitive outcome of green accounting is the company's performance standards towards the community; Strengthening the dimensions of the culture of accountability and adapting the company's capabilities to the standards of accounting and auditing today, based on which important consequences such as social responsibility; Provide agency costs and tax benefits and incentives for companies operating at a competitive level in the capital market.

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