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 , Farshid Khirolahi ² , Mojtaba Chavoshani ³ , Seyed Hamed Feizjavadian ⁴

1 - Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 - Department of Accounting, Faculty of Economics and Entrepreneurship, Razi University, Kermanshah, Iran
3 - Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
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.  

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