Presenting A Model for Identifying and Ranking Environmental Accounting Indicators Using the ORESTE Technique and Based on the Grounded Theory Approach

Subject Areas : environmental management

sedighe azizi ¹ , hojjatallah salare ² , Mohammad Hossein Ranjbar ³ , davood Khodadadi ⁴

1 - Phd Student of Accounting, Islamic Azad University, Bandarabas Branch, Iran.
2 - Assistant Professor of Accounting, Islamic Azad University, Bandarabas Branch, Iran. *(Corresponding Author)
3 - Assistant Professor of Management and Accounting, Islamic Azad University, Bandarabas Branch, Iran.
4 - Assistant Professor of Accounting, Islamic Azad University, Bandarabas Branch, Iran.

Received: 2020-08-02 Accepted : 2020-10-19 Published : 2022-01-21

Keywords: Environment, ORESTE Technique, Environmental accounting,

Abstract :

Background and Objective: The accounting information system can play a significant role in helping to protect the environment. However, despite the important role of environmental accounting, no comprehensive index has been provided so far. Therefore, the main purpose of this research is to present a model to identify and rank environmental accounting indicators using ORESTE technique and based on grounded theory approach. Material and Methodology: The present research is of applied and exploratory type. The present research has been conducted using a mixed research method in the two qualitative and quantitative parts. The statistical population of the research in the qualitative part is the faculty members of universities and in the quantitative part is 194 managers, experts and informed people in the field of environmental accounting. Findings: In order to achieve the research objectives, the desired questions for the interview have been designed and finally the 6 factors of senior management commitment, uncertainty, strategy, social legitimacy, environmental monitoring and control, and accounting information system, and sub-components related to each factor based on grounded theory approach have been identified as the main factors in environmental accounting. Then, the identified indicators are placed in the form of a paired comparisons questionnaire and have been ranked using the ORESTE technique. The research results showed that the sub-indicators of senior management commitment factor including organizational justice, corporate social responsibility and ethical charter have respectively the highest ranks among the indicators. Discussion and Conclusion: According to the stated results, environmental accounting will be considered in manufacturing companies when organizational justice is perceived by companies and regarded by the government.

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