پایداری کسب و کار و مزیت رقابتی: شناسایی نقش سرمایه فکری سبز، حسابداری مدیریت زیست محیطی و کارآیی انرژی
محورهای موضوعی : مدیریت محیط زیست
بهنام کرمشاهی
1
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امیر فاضل
2
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آذین هرندی
3
1 - استادیار گروه حسابداری، مجتمع آموزش عالی بافت، دانشگاه شهید باهنر کرمان، کرمان، ایران. * (مسوول مکاتبات)
2 - استادیار گروه مدیریت، مجتمع آموزش عالی بافت، دانشگاه شهید باهنر کرمان، کرمان، ایران.
3 - دکترا مدیریت بازرگانی، دانشکده مدیریت و اقتصاد، دانشگاه پیام نور، تهران، ایران.
کلید واژه: پایداری کسب و کار, مزیت رقابتی, سرمایه فکری سبز, حسابداری مدیریت زیست محیطی, کارایی انرژی.,
چکیده مقاله :
زمینه و هدف: مزیت رقابتی مجموعهای از تواناییهای منحصر به فرد یک واحد اقتصادی است که اجازهی نفوذ به بازارهای دلخواه و برتری بر رقبا را برای آن واحد فراهم میآورد. در عین حال، پایداری کسب و کار کوششی برای فراهم کردن بهترین پیامد برای بشر و محیط زیست فعلی و آینده است. شناخت عوامل اثرگذار بر پایداری کسب و کار و مزیت رقابتی میتواند کمک شایانی به کسب اطلاعات لازم برای حفظ منافع تمام ذینفعان سازمانها نموده و به تسخیر جنبههای مزیتی جریانهای در حال تغییر منجرگردد. هدف پژوهش حاضر بررسی و شناسایی نقش سرمایه فکری سبز، حسابداری زیست محیطی و کارایی انرژی بر روی پایداری کسب و کار و به دست آوردن مزیت رقابتی است.
روش بررسی: برای تجزیه و تحیل دادهها و آزمون فرضیهها از تکنیکهای آماری و معادلات ساختاری و نرم افزارهای لیزرل، 26 SPSS وSmart Pls3 استفاده شده است. جامعه آماری پژوهش شامل شرکت هایی است که مطابق با ماده 2 آیین نامه ضوابط و معیارهای استقرار واحدها و فعالیتهای صنعتی و تولیدی مصوب 8/3/1390 در 14 گروه بر اساس شدت و ضعف آلودگی و دیگر مسائل زیست محیطی طبقه بندی شدند. دادههای مورد نیاز پژوهش به وسیله پرسشنامه از 174 نفر از از بخش مالی و حسابداری که آگاه به فعالیتهای کلی شرکت بودند، جمعآوری شد.
یافته ها: یافتههای پژوهش نشان میدهد که سرمایه فکری سبز، حسابداری زیست محیطی و کارایی انرژی، اثر مثبت و معناداری بر روی بهبود پایداری کسب و کار و تقویت مزیت رقابتی دارند
بحث و نتیجه گیری: بر مبنای یافتههای این پژوهش شرکتهای تولیدی باید بخشی از توجه و منابع خود را معطوف به توسعه سرمایه فکری سبز و بهبود سطوح مصرف انرژی نمایند و همچنین از طریق بکارگیری تکنیکهای حسابداری مدیریت زیست محیطی کارامد و مناسب، ریسکها و اثرات زیست محیطی فعالیتها و چگونگی مدیریت آنها را افشاء نمایند.
Background and Objective: Competitive advantage is a set of unique abilities of an economic unit that allows it to penetrate the desired markets and provide superiority over its competitors. At the same time, business sustainability is an effort to provide the best outcome for humans and the environment now and in the future. Knowing the factors affecting business stability and competitive advantage can help to obtain the necessary information to protect the interests of all the stakeholders of the organizations and lead to capturing the advantageous aspects of the changing currents. The purpose of this research is to investigate and identify the role of green intellectual capital, environmental accounting and energy efficiency on business sustainability and gaining competitive advantage.
Material and Methodology: To analyze the data and test the hypotheses, statistical techniques and structural equations and Lisrel, SPSS 26 and Smart Pls3 software were used. The statistical population of the research includes the companies that were classified in 14 groups according to the severity and weakness of pollution and other environmental issues in accordance with Article 2 of the regulations and criteria for the establishment of units and industrial and production activities approved on 3/8/2013. The data required for the research was collected by means of a questionnaire from 174 people from the financial department who were aware of the general activities of the company.
Findings: The research results show that green intellectual capital, environmental accounting and energy efficiency have a positive and significant effect on improving business sustainability and strengthening competitive advantage.
Discussion and Conclusion: Based on the findings of this research, manufacturing companies should focus part of their attention and resources on developing green intellectual capital and improving energy consumption levels, and also through the use of efficient and appropriate environmental management accounting techniques, disclose risks and the environmental effects of activities and how to manage them.
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