Evaluating the Effectiveness of Sustainability Accounting based on Green Human Resource Functions

Subject Areas : Environmental Economics

Narges Najmadini ¹ , Mehdi Dasineh ² , david khodadady ³ , Hamid Rostami Jazz ⁴

1 - PhD Student, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.
2 - Assistant Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran. *(Corresponding Author)
3 - Assistant Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.
4 - Assistant Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

Received: 2022-05-09 Accepted : 2022-08-24 Published : 2022-11-22

Keywords: Intuitive Fuzzy VIKOR Process, sustainability accounting, Green Human Resource Functions,

Abstract :

Background and Objective: An important part of the development of accounting knowledge, beyond financial performance, today concentration on sustainability, which under the presence of human resource functions can provide the basis for increasing information transparency for stakeholders. The purpose of this research is evaluating the effectiveness of sustainability accounting based on green human resource functions. Material and Methodology: In terms of methodology, this research is mix method in terms of data collection and in terms of results is in the category of developmental research. In this study, first, through Meta-synthesis, the themes of green human resource function and sustainability accounting components were identified, and then, based on Delphi analysis, the reliability of the identified dimensions was examined. In the quantitative part, this research also used Intuitive Fuzzy VIKOR Process. Findings: The results showed that, firstly, the most important parameter of research topics (green human resource management functions) is the identity of the green profession, which has the highest importance rate compared to other research topics due to the fuzzy weights obtained, Second, the disclosure of human capital based on the value of the  index equal to 0.051 is the most important measure of sustainability accounting under the themes of green human resource functions, especially the theme of green professional identity. Discussion and Conclusion: The results of the present study show that the disclosure of human capital information as an important dimension of sustainability accounting arising from green professional identity, is an important component in the potential decision-making of the company in the future and it is in the interest of companies that seek to satisfy all investors seeking information to increase market value.

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