بررسی اثر حسابداری مدیریت زیست محیطی بر مدیریت منابع انسانی و فن‌آوری متمرکز بر محیط زیست

محورهای موضوعی : حسابداری مدیریت

افسانه تازیکه لمسکی ¹ , علی خوزین ² , علیرضا معطوفی ³ , منصور گرکز ⁴

1 - گروه حسابداری، واحد گرگان، دانشگاه آزد اسلامی، گرگان، ایران
2 - گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران(نویسنده مسئول)
3 - گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
4 - گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران

تاریخ دریافت : 1401/03/05 تاریخ پذیرش : 1401/06/02 تاریخ انتشار : 1401/12/01

کلید واژه: حسابداری مدیریت, مدیریت منابع انسانی, فن‌آوری, محیط زیست,

چکیده مقاله :

با توجه مشکلات فراوان زیست محیطی که ناشی از فعالیت های تجاری و اقتصادی است، اجرای حسابداری مدیریت زیست محیطی به شرکت ها کمک می کند تا عملکرد عملیاتی و تجاری بهتری داشته باشند. پژوهش حاضر با هدف بررسی حسابداری مدیریت زیست محیطی بر مدیریت منابع انسانی و فن آوری متمرکز بر محیط زیست شکل گرفته است. جامعه آماری مدیران مالی و حسابداران ارشد شرکت های پذیرفته شده در بورس اوراق بهادار تهران در سال 1400 و حجم نمونه به تعداد 300 نفر بوده است. این پژوهش از نظر هدف، کاربردی و از نظر روش گردآوری اطلاعات، توصیفی و از نوع همبستگی می‌باشد. داده ها با استفاده از پرسشنامه جمع آوری شده و سپس به روش توصیفی و استنباطی و از طریق الگویابی معادلات ساختاری و با استفاده از نرم‌افزار PLS مورد تجزیه و تحلیل قرار گرفت. یافته های پژوهش نشان داد که شرکت هایی که توجه بیشتری به حسابداری مدیریت زیست محیطی دارند با احتمال بیشتری اقدام به بکارگیری اثربخش فن آوری متمرکز بر محیط زیست نموده و بیشتر از فن آوری متمرکز بر محیط زیست استفاده می نمایند. بر این اساس شرکت ها می توانند با بکارگیری حسابداری مدیریت زیست محیطی مزیت نسبی در حوزه های مدیریت منابع انسانی و فن آوری های تولیدی و به طور کلی فرآیند های تجاری و عملیاتی داشته باشند.

چکیده انگلیسی:

Given the importance of many environmental problems that are largely due to business and economic activities, the implementation of environmental management accounting helps companies to have better operational and business performance. The present study aims to investigate environmental management accounting on human resource management and technology focused on the environment. The statistical population of financial managers and senior accountants of companies listed on the Tehran Stock Exchange in 1400 and the sample size was 300 people. This research is applied in terms of purpose, descriptive and correlational in terms of data collection method. Data were collected using a questionnaire and then analyzed descriptively and inferentially by structural equation modeling using PLS software. Findings showed that companies that pay more attention to environmental management accounting are more likely to use environmentally focused technology more effectively and use more environmentally focused technology. Accordingly, companies can have a comparative advantage in the fields of human resource management and production technologies and business processes and operations in general by applying environmental management accounting

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