ارزیابی اثربخشی حسابداری پایداری براساس کارکردهای منابع‌انسانی سبز

محورهای موضوعی : اقتصاد محیط زیست

نرگس نجم الدینی ¹ , مهدی دسینه ² , داود خدادادی ³ , حمید رستمی جاز ⁴

1 - دانشجوی دکتری، گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.
2 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران. *(مسوول مکاتبات)
3 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.
4 - استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران.

تاریخ دریافت : 1401/02/19 تاریخ پذیرش : 1401/06/02 تاریخ انتشار : 1401/09/01

کلید واژه: حسابداری پایداری, ویکور فازی شهودی, کارکردهای منابع‌انسانی سبز,

چکیده مقاله :

زمینه و هدف: بخش مهمی از توسعه ی دانش حسابداری، فراتر از عملکردهای مالی، امروز متمرکز بر پایداری است که تحت وجودِ کارکردهای منابع انسانی می تواند زمینه برای افزایش شفافیت های اطلاعاتی را برای ذینفعان مهیا نماید. لذا هدف این پژوهش ارزیابی اثربخشی حسابداری پایداری براساس کارکردهای منابع‌انسانی سبز می باشد. روش بررسی: به لحاظِ روش شناسی این پژوهش از نظر جمع آوری داده ها ترکیبی است و از نظر نتیجه در دسته پژوهش های توسعه‌ای قرار می گیرد. در این پژوهش ابتدا از طریق تحلیل فراترکیب نسبت به شناسایی مضامین کارکرد منابع انسانی سبز و مولفه های حسابداری پایداری اقدام شد و سپس براساس تحلیل دلفی، پایایی ابعاد شناسایی شده مورد بررسی قرار گرفت. در بخش کمّی نیز این پژوهش از تحلیل ویکور فازی شهودی بهره برد. یافته‌ها: نتایج پژوهش نشان داد، اولاً مهمترین پارامترِ مضامین پژوهش (کارکردهای مدیریت منابع‌انسانی سبز)، هویت حرفه‌ای سبز است که باتوجه به اوزان فازی کسب‌شده، بالاترین نرخ اهمیت را نسبت به سایر مضامین پژوهش دیگر دارد، ثانیاً افشاء سرمایه انسانی براساس ارزشِ شاخصِ برابر با ۰۵۱/۰، مهمترین معیار حسابداری پایداری تحتِ وجودِ مضامینِ کارکردهای منابع‌انسانی سبز، به ویژه مضمونِ هویت حرفه‌ای سبز می‌باشد. بحث و نتیجه‌گیری: نتیجه ی پژوهش حاضر نشان می دهد، افشاء اطلاعات سرمایه انسانی به عنوان بُعدِ با اهمیت حسابداری پایداری برآمده از هویت حرفه ای سبز، در تصمیم‌گیری بالقوه شرکت در آینده یک جزء مهم است و به نفع شرکت‌هایی است که به دنبال جلب رضایت تمام سرمایه‌گذاران متقاضی اطلاعات برای افزایش ارزش بازار می‌باشند.

چکیده انگلیسی:

Background and Objective: An important part of the development of accounting knowledge, beyond financial performance, today concentration on sustainability, which under the presence of human resource functions can provide the basis for increasing information transparency for stakeholders. The purpose of this research is evaluating the effectiveness of sustainability accounting based on green human resource functions. Material and Methodology: In terms of methodology, this research is mix method in terms of data collection and in terms of results is in the category of developmental research. In this study, first, through Meta-synthesis, the themes of green human resource function and sustainability accounting components were identified, and then, based on Delphi analysis, the reliability of the identified dimensions was examined. In the quantitative part, this research also used Intuitive Fuzzy VIKOR Process. Findings: The results showed that, firstly, the most important parameter of research topics (green human resource management functions) is the identity of the green profession, which has the highest importance rate compared to other research topics due to the fuzzy weights obtained, Second, the disclosure of human capital based on the value of the  index equal to 0.051 is the most important measure of sustainability accounting under the themes of green human resource functions, especially the theme of green professional identity. Discussion and Conclusion: The results of the present study show that the disclosure of human capital information as an important dimension of sustainability accounting arising from green professional identity, is an important component in the potential decision-making of the company in the future and it is in the interest of companies that seek to satisfy all investors seeking information to increase market value.

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