List of Articles Environmental accounting

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  1 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
  R. Royaee B. Banimahd
  This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the la More

  This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the last two decades.We explain the meaning and usage of the political economy theory,legitimacy theory,stackeholderstheory,decision usefulness approach and positive accounting theory in above subjects. Outcomes of thisstudy show that voluntary disclosure is not consistent and these disclosures are done for particular purpose. Manuscript profile
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  2 - Identifying and ranking the challenges of implementing environmental management accounting in hotels
  Azadeh Alsadat Torabzadeh Bafghi Mahmoud moeinadin Nasim Shahmoradi Forogh Heyrani
  At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concer More

  At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concerns of companies have often focused on manufacturing industries and service companies have attracted less attention. The main goal of this research is to evaluate and rank the challenges of implementing environmental management accounting (EMA) in 3–5-star hotels in Yazd. The research method is survey and qualitative. The statistical population of the research includes specialists and experts in the field of hotel management. Sampling from this community was done purposefully and finally 12 experts were selected. First, by reviewing the literature and theoretical background, the challenges of EMA implementation were identified in the form of 7 main challenges and 45 sub-challenges. A researcher-made questionnaire was compiled with 45 questions related to the challenges of EMA implementation, including technical (6 questions), cultural (5 questions), financial (4 questions), accounting (6 questions), managerial-organizational (13 questions), legal-strategic (7 questions) and individual-psychological (4 questions). The challenges were evaluated with the help of experts' opinions and using the fuzzy Delphi method, as a result of which 16 sub-challenges were extracted and ranked using the definite mean method. Then the main challenges were ranked by the Copeland technique. The results of Copeland's method showed that legal-strategic and cultural challenges are the most important, and individual-psychological challenges are the least important challenges facing the implementation of EMA in hotels. Manuscript profile
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  3 - Environmental Accounting with Emphasis on Solid Waste Management
  Rezvan Hejazi Kimiya Eslami
  Main goal is following to identify indicators for calculation of environmental expenditures in waste area, with review effective factors to creation pollution and prevention of pollution ways. Such that calculating environmental expenditures and render financial reporti More

  Main goal is following to identify indicators for calculation of environmental expenditures in waste area, with review effective factors to creation pollution and prevention of pollution ways. Such that calculating environmental expenditures and render financial reporting to users. At this research, first classification creation pollution methods and human correlate with this and then distributed questionnaires among decision makers (municipal executives and citizens) and specialist (accountant and specialists of environmental) than by analyzing they and by SPSS could be identify environmental indicators. Manuscript profile
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  4 - Evaluating influential factors in Environmental management accounting (EMA) adoption
  سیدامین عالمشاه
  Environmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA ad More

  Environmental management accounting(EMA) as a management tool assists in improvingfinancial and environmental performance through enhanced environmental accountability.This study accomplished with to focus of attention upon EMA, for to identify factorsinfluencing EMA adoption. For achieving the research objective, established 6 hypothesises.For hypothesises testing, sent questionnaire to key personnel with three different functions(i.e. financial Manager, chief accountant and management accounting headman). After datacoding, those tested and analyzed by T-test. Results indicated 1)Low priority of accountingfor environmental costs 2)Resistance to conventional accounting practices change3)Efficiency or financial considerations 4)Expert member and resource constraints5)Difficulties in collecting or allocating environmental costs 6)External pressure, are factorsinfluencing the decision to adopt, or not to adopt, EMA in mentioned corporations. Finallyprovided suggestions made by this study for EMA adoption. Apart from the theoreticalextension to this area of research, the results and findings of this study supported the uses andapplications of EMA by our industries. Much more can, and should, be done by corporationsin relation to how they account for the environment. This can provide benefits not only for thesector itself, but also for the environment in which we live. Manuscript profile
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  5 - Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange Companies
  MAHDI vaseei Hasan Valiyan Mohammadreza Abdoli
  10.30495/jma.2022.19757
  Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. The purpose of this researc More

  Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. The purpose of this research is Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange companies. From a methodological point of view, this research is one of the combined researches which was done with the participation of 16 experts and environmental consultants at the academic level and economic enterprises in the qualitative section and 25 managers of Tehran Stock Exchange companies. Sampling in both target communities was available and homogeneous. In this study, the frequency and the appropriate nature of the three meta-synthesis analysis, Delphi and comprehensive model was used to analyze the structural interpretation. The results in the cross-sectional section, among the 48 related studies, confirmed 14 studies to be validated in the form of critical evaluation analysis, 20 statements and 3 main components. Then, the results in the Delphi analysis section with the aim of reaching the theoretical adequacy showed that out of a total of 20 initial propositions, finally 12 final propositions were approved and entered into the analysis of the comprehensive structural interpretive model. Finally, the results in this section showed that the most effective strategic proposition for carbon disclosure in financial reporting is the proposition of strengthening internal controls for waste control (G1) as a statement of choice and disclosure strategy the most ineffective propositions for the development of environmental culture were identified in order to protect the rights of stakeholders (G2). Manuscript profile
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  6 - Presenting A Model for Identifying and Ranking Environmental Accounting Indicators Using the ORESTE Technique and Based on the Grounded Theory Approach
  sedighe azizi hojjatallah salare Mohammad Hossein Ranjbar davood Khodadadi
  10.30495/jest.2022.54399.5126
  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 o More

  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. Manuscript profile
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  7 - Environment reporting and business strategy
  Esmaeel Ghafari
  Environmental accounting has been recentlydeveloped as one of sub-divisions of accounting.Due to growth of society concentration onenvironmental issues, accounting takes essentialroles on performance measurement. Being awareof environment condition leads a business unit More

  Environmental accounting has been recentlydeveloped as one of sub-divisions of accounting.Due to growth of society concentration onenvironmental issues, accounting takes essentialroles on performance measurement. Being awareof environment condition leads a business unit toactive environmental performance.In this article, the author pays attention to integrityof environmental methods with business methodsand avoids investigating the way of dealing withenvironmental accounting in financial accountingstandards. He also considers intra-organization andextra-organization impacts which cause reductionof operation and investment expenses of pollutioncontrolling equipments and determining capitalinvestment evaluation from one side, and causeregulation codification by governments andtaxation results from other side, via examiningbusiness strategy including programs, takingmanagement delicate decisions, supporting andtraining.Taking environmental issues into considerationin last years, has been extended into standardcodification field too; standards of AmericanGovernmental Accounting Standard CodificationBoard and IFAC guides are obvious examples ofit.The following topics will be discussed in thearticle:1- environmental elements of business strategy2- providing essential performance report3- identifying required multifunctional measuringskills4- Collecting and analyzing required data. Manuscript profile
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  8 - Investigation of Factors influencing the implementation of Environmental Accounting
  Roya Darabi Maryam Akbary
  The present research aims to investigate the theoretical fundamentals required to execute environmental accounting in those companies having been accepted in Tehran security exchange and factors influencing it. Research method applied in this study has been an evaluativ More

  The present research aims to investigate the theoretical fundamentals required to execute environmental accounting in those companies having been accepted in Tehran security exchange and factors influencing it. Research method applied in this study has been an evaluative and field approach regarding its nature and it has been an applied according to its objective. Subjects of the study included the senior and financial managers of companies which had been accepted in aforementioned companies during 2013. Five hypotheses were tested and 215 companies were investigated. Student t-test was used in order to examine the assumption for equality of mean population and Friedman test was employed to prioritize the hypotheses. Findings imply that effect of all variables on environmental accounting. Also, the variable considered for the obstacles existing in the current accounting for measuring companies' activities in the environment was given the first priority and due to the environment threats, risk creating variable was placed in the last priority. With Testing hypotheses these results were obtained that all the discussed variables are effective in environmental accounting. In addition, the variable related to the existing obstacles in the current accounting to measure companies' activities in the environment was positioned in the first priority and the variable of risk creation cause by the environmental threats was placed in the last priority.   Manuscript profile