بررسی تاثیر استراتژی زیست محیطی، عدم اطمینان زیست محیطی و تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکتی: نقش حسابداری مدیریت زیست محیطی
محورهای موضوعی : حسابداری مدیریتغلامرضا سلیمانی 1 , هدی مجبوری یزدی 2
1 - دانشیار دانشگاه الزهرا تهران، تهران، ایران
2 - دانشجوی دکتری حسابداری،دانشگاه الزهرا تهران، تهران، ایران.
کلید واژه: استراتژی زیست محیطی, عدم اطمینان, حسابداری مدیریت زیست محیطی, عملکرد زیست محیطی,
چکیده مقاله :
هدف از این پژوهش بررسی تاثیر استراتژی زیست محیطی شرکت، تعهد مدیریت ارشد و عدم اطمینان زیست محیطی با تاکید بر نقش حسابداری مدیریت زیست محیطی، بر عملکرد زیست محیطی شرکت است. این پژوهش مبتنی بر مدل معادلات ساختاری است.ابتدا 84 شرکت دارای گواهینامه ایزو 14001 که در بورس اوراق تهران فهرست شده اند جمع آوری شد. سپس ب طور تصادفی برای 176 نفر از مدیران این شرکت هاپرسشنامه ارسال شد که از این میان تعداد 152 پرسشنامه دریافت شد.نرخ بازگشت پرسشنامه ها 86 درصد است. از بارهای عاملی، میانگین واریانس استخراج شدهو قابلیت اطمینان حاصل از تجزیه و تحلیل مدل اندازه گیری برای تمام متغیرها استفاده شد. روایی تبعیضی یا روایی متقابل همه متغیرهای پنهان در مدل را با استفاده از معیار فورنر-لارکر و نسبت ناهمگونی همترازی مورد آزمایش قرار گرفت. نتایج این پژوهش نتایج نشان می دهد کهاستراتژی های زیست محیطی بر عملکرد زیست محیطی شرکت ها تاثیر مثبت معناداری دارند. استراتژی های زیست محیطی تأثیر مثبت غیر مستقیمی بر عملکرد زیست محیطی شرکت از طریق حسابداری مدیریت زیست محیطیدارند.تعهد مدیریت ارشد بر عملکرد زیست محیطی سازمانی تاثیر مثبت معناداری دارد.تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکت از طریق حسابداری مدیریت زیست محیطی تاثیر غیرمستقیم مثبت معناداری دارد.عدم اطمینان محیطی درک شده بر استفاده از حسابداری مدیریت زیست محیطی تاثیر مثبت معناداری دارد.
The purpose of this study was to investigate the impact of environmental strategy of the company, senior management commitment and environmental uncertainty, emphasizing the role of environmental management accounting, on the environmental performance of the company. This research is based on the structural equation model. Initially, 84 companies with ISO 14001 certificates listed on the Tehran Stock Exchange were collected. Then, 176 managers of these companies were randomly sent to the questionnaire. Of these, 152 questionnaires were received. The return rate of the questionnaire was 86 percent. The factor loadings were the mean of variance extracted and the reliability of the analysis of the model for all variables was used. The discriminant validity or mutual validity of all hidden variables in the model was tested using Forner-Larker's criterion and the parity of heterogeneity. The results of this research show that environmental strategies have a significant positive effect on the environmental performance of companies. Environmental strategies have a positive positive effect on the environmental performance of the company through environmental management accounting. The senior management's commitment to organizational environmental performance has a significant positive effect. The senior management's commitment to the environmental performance of the company through environmental management accounting indirect impact Has a positive meaning. Perceived environmental uncertainty has a significant positive effect on the use of environmental management accounting.
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