Evaluation of environmental functions in capital market companies

Subject Areas :

Iman Abadi hendijani ¹ , لیلا صفدریان ² , Mahnam Molaei ³

1 - Ph.D. student of accounting, Department of Accounting, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran
2 -
3 - Assistant Professor of Accounting,, Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran

Received: 2024-07-04 Accepted : 2024-09-11 Published : 2024-09-30

Keywords: environmental strategies, Q analysis, capital market,

Abstract :

Goal: The purpose of this article is to evaluate environmental functions according to Q analysis in capital market companies. Method: The meta-composite analysis method sought to identify the components and statements related to the research topic through theoretical and research screening. The time period for the analysis of similar researches was 2015 to 2023 AD and 1395 to 1401 AD. The statistical population includes experts and experts in the field of accounting in the field of environment, which includes professors of related accounting and management groups such as industrial management and executive management. The number of specialized panel members in the first phase consists of 12 people, based on the level of scientific capabilities and cognitive in the field of research, based on the method of homogeneous sampling, were selected to conduct the qualitative part of the research. Based on the theoretical screening with the aim of determining the dimensions, 6 dimensions were determined in this regard Findings and conclusions: The results of the research showed that the strategy based on dynamic organizational capabilities has a value of 0.136, the science-based strategy has a value of 0.154, the strategy based on the ultimate perspective has a value of 0.099, the liberal approach has a value of 0.142, and a criticism-based strategy has a value of 0.142. 0.089, the perspective-based strategy is equivalent to the value of 0.218, the priority matrix of environmental strategies at the level of capital market companies.

References:

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