The Effect of Environmental Management Accounting on Human Resource Management and Technology Focused on the Environment
Subject Areas :
Management Accounting
afsaneh tazikeh lemeski
1
,
ali khozein
2
*
,
alireza matoufi
3
,
mansor garkaz
4
1 - Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2 - Department of accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran. (Corresponding Author)
3 - Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
4 - Department of accounting, Gorgan branch, Islamic Azad University, Gorgan, Iran
Received: 2022-05-26
Accepted : 2022-08-24
Published : 2023-02-20
Keywords:
management accounting,
Human Resource Management,
technology,
Environment,
Abstract :
Given the importance of many environmental problems that are largely due to business and economic activities, the implementation of environmental management accounting helps companies to have better operational and business performance. The present study aims to investigate environmental management accounting on human resource management and technology focused on the environment. The statistical population of financial managers and senior accountants of companies listed on the Tehran Stock Exchange in 1400 and the sample size was 300 people. This research is applied in terms of purpose, descriptive and correlational in terms of data collection method. Data were collected using a questionnaire and then analyzed descriptively and inferentially by structural equation modeling using PLS software. Findings showed that companies that pay more attention to environmental management accounting are more likely to use environmentally focused technology more effectively and use more environmentally focused technology. Accordingly, companies can have a comparative advantage in the fields of human resource management and production technologies and business processes and operations in general by applying environmental management accounting
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