Presenting a conceptual model of strategic environmental performance with an emphasis on strategic management accounting In listed polluting companies

Subject Areas : Management Accounting

Behzad Jafari ¹ (Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.)
Farshid Khirolahi ² (Department of Accounting, Faculty of Economics and Entrepreneurship, Razi University, Kermanshah, Iran)
Mojtaba Chavoshani ³ (Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran)
Seyed Hamed Feizjavadian ⁴ (Department of Statistics, Kermanshah Branch, Islamic Azad University, Kermanshah,)

Received: 2023-02-22 Accepted : 2023-05-29 Published : 2023-11-22

Keywords: Environmental strategies, Strategic Management Accountin, listed polluting companies, Environmental performance,

Abstract :

Strategic management accounting is very important in increasing the competitive power and sustainable development of polluting listed companies. The purpose of this research is to provide a conceptual model of strategic environmental performance with an emphasis on strategic management accounting. In the first stage, English and Persian articles related to the relevant topic evaluated and studied. A Critical evaluation skills program used to evaluate the articles. After identifying the valid articles, strategic management accounting components identified as independent variables, strategic environmental performance components as dependent variables, and environmental strategy components as mediating variables. After this stage, the reliability and acceptance rate of the subsets of each component determined by the fuzzy Delphi method. The intensity of competition has caused companies to use strategic management accounting tools and domestic and international environmental strategies and always improve their environmental performance. Considering the importance of environmental performance, managers of polluting listed companies should include new accounting techniques of strategic management in different dimensions along with suitable environmental strategies in their plans.  

References:

امیربیکی لنگرودی، حبیب، کردستانی، غلامرضا، رضایی، فرزین. (1399). الگوی یکپارچه حسابداری مدیریت توسعه پایدار. فصلنامه حسابداری مدیریت، 13(44)، 1-21.

حاجیها، زهره، سرخانی گنجی، حمیدرضا. (1399). بررسی نقش میانجیگری حسابداری مدیریت بر رابطه بین طراحی سامانه هزینه و عملکرد شرکت. فصلنامه حسابداری مدیریت، 13(44)، 41-53.

خوش نوا، بهامین، جمشیدی نوید، بابک. (1401). تاثیر بکارگیری روش‏های نوین حسابداری مدیریت بر عملکرد دانشگاه‏ها. فصلنامه حسابداری مدیریت، 15(53)، 111-122.

سلیمانی، غلامرضا، مجبوری یزدی، هدی. (1398). بررسی تاثیر استراتژی زیست محیطی، عدم اطمینان زیست محیطی و تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکتی: نقش حسابداری مدیریت زیست محیطی. فصلنامه حسابداری مدیریت، 12(43)، 87-104.

عباسی، ابراهیم، محمدی، فرهاد، (1391)، بررسی گزارشگری مالی عملکرد زیست محیطی شرکتهای آلاینده پذیرفته شده در بورس اوراق بهادار تهران، فصلنامه حسابداری سلامت، 1(1) ، 33-46.

کازرونی، اکرم، قاسمی، مصطفی، برزگر، بهرام. (1401). کاربرد روش‌های OPA و تجزیه و تحلیل اهمیت - عملکرد جهت اولویت‌بندی و تحلیل الگوی بومی بهبود عملکرد مالی ‌شرکت‌های سیمانی مبتنی بر ابزارهای حسابداری مدیریت: یک رویکرد آمیخته. فصلنامه حسابداری مدیریت، 15(54)، 69-92.

نمازی، محمد، (1392)، حسابداری مدیریت استراتژیک، جلد اول، تهران: انتشارات سمت.

Amir, Muhammad; Chaudhry, Naveed Iqbal (2019): Linking environmental strategy to firm performance: A sequential mediation model via environmental management accounting and top management commitment, Pakistan Journal of Commerce and Social Sciences (PJCSS), ISSN 2309-8619, Johar Education Society, Pakistan (JESPK), Lahore, Vol.13, Iss. 4, pp. 849-867.

Baby, S., (2013), AHP Modeling for Multicriteria Decision-Making and to Optimise Strategies for Protecting Coastal Landscape Resources, International Journal of Innovation, Management and Technology, Vol. 4, No. 2, April 2013

Egbunike, Francis Chinedu, Ogbodo, Okenwa C.Y., Onyali, Chidiebele Innocent, (2014), Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance Measurement, Research Journal of Finance and Accounting, Vol 5, No 13, pp. 140-153.

Gupta, A, K., Gupta, N. (2020). Effect of corporate environmental sustainability on dimensions of firm performance – Towards sustainable development: Evidence from India. Journal of Cleaner Production. 235 (2020): 119948

Khouloud. Farzaa, Zied. Ftitib, Zaineb. Hliouia, Waël. Louhichic, Abdel. Wahed. Omria, (2021) , The environmental innovation effect on corporate financial performance, Journal of Environmental Management, Vol. 300, 15 December, 113695

Kong, Y.; Javed, F.; Sultan, J.; Hanif, M.S.; Khan, N. (2022), EMA Implementation and Corporate Environmental Firm Performance: A Comparison of Institutional Pressures and Environmental Uncertainty. Sustainability, 14, 5662. https:// doi.org/10.3390/su14095662

Latan, H., Jabbour, C., Jabbour, A., Wamba, S., Shahbaz, M., (2018), Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting, Journal of Cleaner Production, Vol. 180, pp. 297-306.

Marrone, M., Linnenluecke, M. K., Richardson, G., & Smith, T. (2020). Trends in environmental accounting research within and outside of the accounting discipline. Accounting, Auditing & Accountability Journal.‏

Meng, Jia, Zhang, ZhongXiang, (2022), corporate environmental information disclosure and investor response: Evidence from China's capital market, Energy Economics, Vol., 108.

Nik Herda Nik Abdullah, Shamala Krishnan, Azliza Azrah Mohd Zakaria & Grace Morris | (2022) Strategic management accounting practices in business: A systematic review of the literature and future research directions, Cogent Business & Management, 9:1, 2093488

Ojra, J., Opute, P., A., Alsolmi, M., M., (2021), Strategic management accounting and performance implications: a literature review and research agenda, Future Business Journal, Vol. 7, N. 1: 64, pp. 1-17.

Solovida, G.T. and Latan, H. (2017), "Linking environmental strategy to environmental performance: Mediation role of environmental management accounting", Sustainability Accounting, Management and Policy Journal, Vol. 8 No. 5, pp. 595-619

Song, H., Zhao, C., & Zeng, J. (2017). Can environmental management improve financial performance: An empirical study of A-shares listed companies in China? Journal of Cleaner Production, 141, 1051-1056.

Yang, Y., Yang, F. & Zhao, X. (2022), The impact of the quality of environmental information disclosure on financial performance: the moderating effect of internal and external stakeholders. Environ Sci Pollut Res. https://doi.org/10.1007/s11356-022-20553-y