طراحی سبز محصول: رویکردی نو در حسابداری مدیریت محیط زیست
محورهای موضوعی : آب و محیط زیست
1 - دکتری تخصصی حسابداری، دانشگاه آزاد اسلامی واحد شهرکرد، ایران. *(مسوول مکاتبات)
کلید واژه: محیط زیست, حسابداری مدیریت محیط زیست, طراحی سبز, محصول سبز,
چکیده مقاله :
توسعه اقتصادی و روند رو به رشد فعالیت‌ها و بازارهای تجاری، اگرچه در راستای رشد اقتصادی و رفاه اجتماعی بشر صورت گرفته است، اما همراه با فشار بر سیستم‌های طبیعی کره زمین و استفاده از منابع غیر قابل تجدید بوده، که منجر به استخراج بیش‌تر منابع طبیعی، تجمع مواد زاید و تخریب محیط زیست شده است. این مقاله با مطرح کردن حسابداری مدیریت محیط زیست، به عنوان یکی از عوامل اثرگذار در مدیریت محیط زیست و منابع طبیعی موجود، به تبییـن مفهوم طراحـی تولید سبـز و فرآینـد عملیاتی آن در به کارگیـری تولید محصول شرکت‌ها می‌پردازد. نتایج کلی، بر اساس مبانی نظری ارایه شده نشان می‌دهد که فرآیند تولید سبز با هدف طراحی محصولی سازگار با محیط زیست به تحلیل شرایط موجود و انتخاب معیارهایی برای جـایگزینی و ارزیابـی طرح‌هـای مختـلف می‌پردازنـد تا در نهایـت به محصـولی با اثرات مثبـت بر عملکرد شرکت، و حضور در زنجیره تأمین ارزش مدیریت سبز دست یابد.
Although economic development and growthing business activities and markets along with economic growth and the social walfare human beigns has taken pleace, but with the pressure on the natural systems of the planct and have been used none renewable natural resourses, which load to more extraction natural resources, accumulation of waste materials and destruction of the environment. This paper referring to accounting for environmental management, as one of the influential factors in environmental management and natural resources explains, the concept of green product design and operational process on the use of company products. The results show that green production processes to environmentally friendly product design, to analyze the situation and selection criteria and evaluation of plans for the replacement, to finally the products with positive effects on corporate performance, and the value in the supply chain to achieve green management.
1- Chiang, CH., Lightbody, M., 2008. Financial Auditors and Environmental Auditing in New Zealand. Managerial Auditing Journal, Vol. 19, pp: 224-234.
2- Chan, H. K., Wang, X., Raffoni, A., 2014. An Integrated Approach for Green Design: Life-Cycle, Fuzzy AHP and Environmental Management Accounting. The British Accounting Review, Vol: 46, pp: 344-360.
3- Burritt, R. T., Hahn, S., 2001. Towards a Comprehensive Framework for Environmental Management Accounting – Links Between Business Actors and Environmental Management Accounting Tools, Australian Accounting Review; http:// www.apira 2013.rg/past/apira 2001/ papers/ Burritt 110. pdf
4- Bennett, M., Rikhardsson, P., Schaltegger, S., 2003. Adopting environmental management accounting: EMA as a value adding activity. In Environmental Management Accounting – Purpose and Progress, Dordrecht: Kluwer Academic, Vol: 23, pp: 1-16.
5- Luh, Y.P., Chu, C.H., Pan, C.C., 2010. Data Management of Green Product Development With Generic Modularized Product Architecture. Computers in Industry, Vol. 61, pp: 223-234.
6- International Federation of Accountants. 2005. International Guidance Document: Environmental Management Accounting. http://www.ifac.org.
7- Jones. J. M., 2010. Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting, Accounting Forum, UK, Vol. 34, pp: 138-123.
8- Vireo, T., von Enden, J., Schaltegger, S., 2011. Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study. Burritt Schaltegger Journal, Vol. 43, pp: 128-139.
9- Yung, K. C., Chan, H. K., So, H.T., Wong, W.C., Choi, C.K., Yue, T.M., 2015. A Life-Cycle Assessment for Eco-Redesign of a Consumer Electronic Product. Journal of Engineering Design, Vol. 22, pp: 69-85.
10- Burritt, R. L., Hahn, T., Schaltegger, S., 2002. Towards a Comprehensive Framework for Environmental Management Accounting – Links between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review, Vol. 12, pp: 1-24.
11- ملانظری، مهناز، «حسابداری مدیریت محیط زیست»، پژوهشنامه علوم انسانی و اجتماعی، 1382، شماره: 8، ص: 141-160.
12- Wang, X. and Li, D. and Shi, X. 2012, A Fuzzy Enabled Model for Aggregative Food Safety Risk Assessment in Food Supply Chains. Production Planning and Control, Vol. 23, pp: 377-395.
_||_
1- Chiang, CH., Lightbody, M., 2008. Financial Auditors and Environmental Auditing in New Zealand. Managerial Auditing Journal, Vol. 19, pp: 224-234.
2- Chan, H. K., Wang, X., Raffoni, A., 2014. An Integrated Approach for Green Design: Life-Cycle, Fuzzy AHP and Environmental Management Accounting. The British Accounting Review, Vol: 46, pp: 344-360.
3- Burritt, R. T., Hahn, S., 2001. Towards a Comprehensive Framework for Environmental Management Accounting – Links Between Business Actors and Environmental Management Accounting Tools, Australian Accounting Review; http:// www.apira 2013.rg/past/apira 2001/ papers/ Burritt 110. pdf
4- Bennett, M., Rikhardsson, P., Schaltegger, S., 2003. Adopting environmental management accounting: EMA as a value adding activity. In Environmental Management Accounting – Purpose and Progress, Dordrecht: Kluwer Academic, Vol: 23, pp: 1-16.
5- Luh, Y.P., Chu, C.H., Pan, C.C., 2010. Data Management of Green Product Development With Generic Modularized Product Architecture. Computers in Industry, Vol. 61, pp: 223-234.
6- International Federation of Accountants. 2005. International Guidance Document: Environmental Management Accounting. http://www.ifac.org.
7- Jones. J. M., 2010. Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting, Accounting Forum, UK, Vol. 34, pp: 138-123.
8- Vireo, T., von Enden, J., Schaltegger, S., 2011. Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study. Burritt Schaltegger Journal, Vol. 43, pp: 128-139.
9- Yung, K. C., Chan, H. K., So, H.T., Wong, W.C., Choi, C.K., Yue, T.M., 2015. A Life-Cycle Assessment for Eco-Redesign of a Consumer Electronic Product. Journal of Engineering Design, Vol. 22, pp: 69-85.
10- Burritt, R. L., Hahn, T., Schaltegger, S., 2002. Towards a Comprehensive Framework for Environmental Management Accounting – Links between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review, Vol. 12, pp: 1-24.
11- ملانظری، مهناز، «حسابداری مدیریت محیط زیست»، پژوهشنامه علوم انسانی و اجتماعی، 1382، شماره: 8، ص: 141-160.
12- Wang, X. and Li, D. and Shi, X. 2012, A Fuzzy Enabled Model for Aggregative Food Safety Risk Assessment in Food Supply Chains. Production Planning and Control, Vol. 23, pp: 377-395.
