List of Articles Green Accounting

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  1 - Explaining environmental Criteria in companies with a phenomenological approach (Case Study: Cement, Lime & Waste Industry)
  Roholla Baharloo Mahmoud Moeinadin Forogh Heyrani
  At present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the More

  At present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the corporate level. In order to achieve this, the research was carried out in two separate phases during the years 2018 and 2019.First, after studying the theoretical foundations of the research, a descriptive phenomenological baroque qualitative research method was used, based on the experiences of people involved in the field of research. Secondly, in order to confirm and meet the identified criteria, data analysis was performed by designing a questionnaire and conducting a survey of scientific experts.The result of the study is to identify 20 criteria and classify them into 4 general categories and in the second stage to confirm and fit the general structure of all instances using structural equation technique and factor analysis test. The research findings are effective in identifying and understanding environmental standards and adhering to them at the corporate level, developing environmental accounting standards across industries and encouraging organizations to implement green accounting and will have desirable consequences. Manuscript profile
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  2 - Developing a Dialogic Accounting Framework in the Green Accounting Consequences: Changing the Positivist Accounting Paradigm
  Ensieh Hossein Pooran Hasan Valiyan Mohammadreza Abdoli
  10.30495/jma.2023.22412
  Changes in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect th More

  Changes in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect the achievement of an integrated and interactive perception between the pillars of the accounting profession with social dimensions due to such changes. Dialogic Accounting as changes resulting from perceptual and social contexts can have pervasive values such as the positive consequences of green accounting from a social and competitive point of view. The Purpose of this research is developing a Dialogic Accounting Model in the Green Accounting Consequences of Capital Market Companies. In this research, which considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. The statistical population in this study is the managers of the accounting department as a subset of the financial and administrative deputy of the top 50 companies of the Tehran Stock Exchange in 2020-2021. Considering that accounting managers in capital market companies with titles such as Chief Stock Officer or Chief Accountant are in the organizational chart of capital market companies, a total of 96 people participated in this section, which according to this statistical population, which was less than 100 The census criterion was used to select the research participants. Partial least squares analysis (PLS) also used to fit the model. The results showed that Dialogic Accounting has an impact on the Green Accounting Consequences of capital market companies. The results show the development of the Dialogic Accounting Model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and its combination with accounting knowledge occurs as a system process, it can lead to green accounting consequences as a system output. Manuscript profile
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  3 - Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory
  behjat abbasi mohammadhamed khanmohammadi zahra moradi Tahereh Mahmoodiyan
  10.30495/jma.2021.19292
  Today's environmental theories and theories have moved away from merely moving in the direction of emphasizing the development of technological infrastructure and focusing on changing the behaviors and attitudes of effective human-individual interaction and companies as More

  Today's environmental theories and theories have moved away from merely moving in the direction of emphasizing the development of technological infrastructure and focusing on changing the behaviors and attitudes of effective human-individual interaction and companies as a collective source of pollution. Green accounting has become an important and significant issue in the field of sustainability in recent years in line with these changes in companies' behavior with the environment. Therefore, in this study, by combining theoretical approaches such as purposeful causal action with the consonance of environmental discourses the first goal examines the role of such actions on environmental norms in the form of corporate intersubjective discourse. On the other hand, by creating an effective interaction of virtue Maabi with purposeful behavioral causal action, this study seeks to investigate the change in the consonance of environmental discourses of capital market companies. In this study, 209 managers of capital market companies were surveyed through simple random sampling. The research instrument was a questionnaire in order to fit and use of utility model and partial least squares analysis was used to test the research hypotheses. The results of testing the research hypotheses showed that Reasoned Action Theory has a positive effect on Green Accounting Environmental Discourses of capital market companies. On the other hand, Virtues of Zagzebski's Theory was found to reinforce the effect Reasoned Action Theory has a positive effect on Green Accounting Environmental Discourses of capital market companies Manuscript profile
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  4 - Provide a Model for Interactive/Qualitative Analysis (IQA) of Green Accounting Symbol Competitive Advantages
  Hamid Jamallivani alireza matoufi mehdi safari gerayli Mansor garkaz
  10.30495/jma.2021.19294
  One of the dimensions of sustainable development at the capital market level is green accounting, which is the basis for evaluating the performance of companies to protect the environment. Green accounting involves processes ranging from identification to financial repo More

  One of the dimensions of sustainable development at the capital market level is green accounting, which is the basis for evaluating the performance of companies to protect the environment. Green accounting involves processes ranging from identification to financial reporting and waste management, which can contribute to the effectiveness of companies' sustainable development strategies. The purpose of this research is Provide a Model for Interactive/Qualitative Analysis (IQA) of Green Accounting Symbol Competitive Advantages. Therefore, in line with the research process, through content analysis in research texts, indicators related to competitive advantages of green accounting were identified by research experts and then based on link analysis, which included internal link analysis and relationships between links and systematic impact of links. An attempt was made to determine the most important element of communication between stimuli and competitive consequences of green accounting at the level of Tehran Stock Exchange companies. In this study, in order to determine the theoretical adequacy of the research, after identifying the competitive advantages resulting from green accounting, with the help of 15 accounting experts at the university level, an attempt was made to evaluate the identified indicators through Delphi analysis, which were evaluated in two stages through the mean, coefficient of agreement and standard deviation and among the first 20 indicators, three indicators were eliminated and 17 indicators entered the interactive analysis phase with the participation of 23 managers of Tehran Stock Exchange companies. at this stage, after analyzing the relationships between links and systemic effectiveness, they started with approved indicators, and the results in this section showed that the primary stimulus to achieve the most effective competitive outcome of green accounting is the company's performance standards towards the community; Strengthening the dimensions of the culture of accountability and adapting the company's capabilities to the standards of accounting and auditing today, based on which important consequences such as social responsibility; Provide agency costs and tax benefits and incentives for companies operating at a competitive level in the capital market. Manuscript profile
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  5 - Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences
  Maryam Shahri Naghi Fazeli mohammadreza Abdoli
  Environmental Changes during the present century, to the extent that even the development of environmental technologies not lead necessarily to control emissions and many thinkers today, in line with the paradigm of Anthropocene theory, consider the change of environmen More

  Environmental Changes during the present century, to the extent that even the development of environmental technologies not lead necessarily to control emissions and many thinkers today, in line with the paradigm of Anthropocene theory, consider the change of environmental behaviors as one of the most important factors in preserving the environment on the other hand, they envisage the expansion of strategic consequences in the field of greenery functions for companies as the social decision-making elements of the environment. The purpose of this research is Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences. In this study, the methodology in terms of the nature of the problem and aim of the study is applied, method of data collection and research tool was a questionnaire survey-correlation. The statistical population in this study is the top managers in the top 50 companies of Tehran Stock Exchange in 1398, which considering that the top managers in this study included two levels of CEO and Executives CEO and less than 100 people, is one of the census criteria. It also was used to model analysis partial least squares (PLS). The results showed that, according to the paradigm of Anthropocene theory, changing the environmental behaviors of companies increases the strategic consequences of green accounting. The result of this study shows, for the realization of the company's performance in the Anthropocene paradigm change in attitude, behavior and practice of ethics as corporate helmsman leads to effective decision-making regarding the reduction of environmental emissions, with the involvement of behavioral characteristics such as good; Strengthen social conscience and intention and increase the level of strategic green accounting implications for companies. Manuscript profile
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  6 - Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function
  Fatemeh Karamverdi Farhad Dehdar Mohammad Mehdi Hossieni Esmail Alibeiki
  10.30495/jest.2022.64578.5576
  Background and Objective: Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chain More

  Background and Objective: Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chains. And ... one of the most important strategic approaches in this field can be considered.  The Purpose of this research is Evaluate the Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function. Materials and Methodology: In this study, theoretical screening based on similar studies was used to identify the components (Green Accounting Strategic Consequences) and research propositions (themes of Sustainable Reporting Function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 17 managers of the top 50 companies in 2019. Findings: The results showed that the proposition of sustainable responsibility as the effectiveness theme of the sustainable reporting function causes effectiveness of the value consequences in green accounting. Discussion and Conclusion: This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in green accounting value functions is strengthened and builds trust and confidence in the company's performance. Manuscript profile
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  7 - Effect of Technological Instrumental Rational Approach on Development of Green Accounting Functions by Expanding of Anthropocene Theory Paradigm
  Ensieh Hossein Pooran, Hasan Valiyan Mohammadreza Abdoli
  10.30495/jest.2022.59686.5331
  Background and Objective: Technocracy is the result of a positivist attitude that depends on science, human society, and of course management. An approach that, if based on pure ideology, can be considered very bigoted and disturbing the level of social balance, but if More

  Background and Objective: Technocracy is the result of a positivist attitude that depends on science, human society, and of course management. An approach that, if based on pure ideology, can be considered very bigoted and disturbing the level of social balance, but if technocracy is considered as an instrumental rationality, it can develop professional functions in social accounting and Lay the groundwork for learning green accounting values based on theories such as Anthropocene theory. The purpose of this research is Effect of Technological Instrumental Rational Approach on Development of Green Accounting Functions by Expanding of Anthropocene Theory Paradigm.Material and Methodology: In this study, the methodology in terms of the nature of the problem and aim of the study is applied, method of data collection and research tool was a questionnaire survey-correlation. The statistical population in this study is the top managers in the top 50 companies of Tehran Stock Exchange in 1398, which considering that the top managers in this study included two levels of CEO and Executives CEO and less than 100 people, is one of the census criteria. It also was used to model analysis partial least squares (PLS).Findings: The results showed that, according to the paradigm of Anthropocene theory, applying the instrumental rationality approach of technocracy enhances the function of green accounting.Disscotion & Conclusion: The results of this study show that in order to realize the Anthropocene paradigm at the performance level of companies, using instrumental rationality as the basis of technocracy can change attitudes, behavior and practical ethics in corporate decisions to learn values for stakeholders. Improve the functional social of companies and this will strengthen the functions of green accounting as a social consequences.  Manuscript profile
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  8 - Sustainable Reporting Function and Green Accounting Strategic Consequences (Cross-matrix analysis)
  fatemeh karamiverdi Farhad Dehdar Esmail Alibeiki Mohammad Mehdi Hosseini
  10.22034/amfa.2022.1944934.1655
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