List of Articles Interpretive Ranking Process (

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  1 - Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision: The Interpretive Ranking Process (IRP)
  Behzad Ghobadi Houshang Amiri Ghasem Rekabdar
  10.30495/jfksa.2021.19251
  In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate deci More

  In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate decision-making to balance equity. Congestion decision making as a concept with pluralism of values at the level of the capital market has been considered as a philosophical theoretical approach in recent years. The existence of such values in decision-making, while it can lead to greater interaction between the company and stakeholders, can help increase sustainability in various areas such as environment, taxation, economics, etc. Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision by Interpretive Ranking Process (IRP). In this research, in order to identify the components (consequences of glass ceiling) and research propositions (hegemonic of power acceptance), a combined analysis was performed with the participation of 15 accounting experts at the university level and In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 22 CEO in Capital Market. The results showed that the statement of social responsibility in decision making (B2); Reducing conflict of interest in decision-making (B5) and legitimacy in decision-making (B6) are the most influential philosophical themes in crowdfunding decision-making at the capital market level, which reinforces the consequence of reducing environmental pollution as a component of green tax sustainability. This result suggests that crowdfunding decision-making, which describes the pursuit of a significant level of pluralistic social values, reinforces the implications of green taxes for the future, as companies increase their social responsibilities by expanding their social responsibilities to strengthen productive infrastructure. Reduce themselves and, through the disclosure of voluntary information in the form of financial statements, enrich social confidence and trust through insight into congestion decisions. Manuscript profile
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  2 - The Effectiveness of Selecting the Most Effective Carbon Disclosure Strategy in the Presence of Stakeholder Anomic
  Sahar Amani Babadi Alah karam Salehi Mohammad Khodamoradi Alireza Jorjorzadeh
  10.30495/jest.2021.61156.5407
  Background and Objective: Stakeholder anomie in the social environment with the aim of increasing the level of sustainable functions, affects the environmental performance of companies and causes companies in a competitive environment, relying on behavioral and professi More

  Background and Objective: Stakeholder anomie in the social environment with the aim of increasing the level of sustainable functions, affects the environmental performance of companies and causes companies in a competitive environment, relying on behavioral and professional approaches, provide information to satisfy social expectations. One of these approaches is carbon exposure strategies based on the stakeholders’ social pressures. The purpose of this study was to investigate the effectiveness of selecting the most effective carbon disclosure strategy in the presence of stakeholder anomic themes.Material and Methodology:  In this study, which was conducted during 2020-2021, Efforts were made to use the participation of two groups of people in the target community at the university and the capital market level. Based on the nature of research in the qualitative section, from two Meta-synthesis and Delphi and in the quantitative research section, use Interpretive Ranking Process (IRP).Fidings: The results in the qualitative section, by examining 29 screened studies, confirmed the 5 stakeholder anomic propositions of stakeholders as analysis criteria and 4 strategic components of carbon disclosure as use Interpretive Ranking Process rules. Then, based on IRP, the findings show that among the 5 stakeholder anomies, stakeholder normative anomie is the most important effective proposition in carbon disclosure. It was also found that the strategy of carbon voluntary disclosure, based on the normative anomie of stakeholders, is the most important strategy in the disclosure of carbon functions by companies that can help develop interactions at the competitive market.Discussion & Conclusion; The results indicate that in order to protect the interests of stakeholders, companies disclose carbon as a sustainable reporting through voluntary strategic approaches and by providing such environmental reports, while increasing public trust, establish the effective interactions with stakeholders. Manuscript profile