دانشگاه آزاد اسلامی واحد علوم و تحقیقات

 آمار

تعداد نشریات50
تعداد شماره‌ها2,232
تعداد مقالات20,475
تعداد مشاهده مقاله25,234,505
تعداد دریافت فایل اصل مقاله22,868,509
Molaie Birgani, Fariborz, Salehi, Allah Karam, Basirat, Mehdi, Kaabomeir, Ahmad. (1400). Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis. , 7(24), 133-158.
Fariborz Molaie Birgani; Allah Karam Salehi; Mehdi Basirat; Ahmad Kaabomeir. "Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis". , 7, 24, 1400, 133-158.
Molaie Birgani, Fariborz, Salehi, Allah Karam, Basirat, Mehdi, Kaabomeir, Ahmad. (1400). 'Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis', , 7(24), pp. 133-158.
Molaie Birgani, Fariborz, Salehi, Allah Karam, Basirat, Mehdi, Kaabomeir, Ahmad. Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis. , 1400; 7(24): 133-158.

Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis

International Journal of Finance & Managerial Accounting
دوره 7، شماره 24، فروردین 2022، صفحه 133-158  XML اصل مقاله (1.31 M)
نوع مقاله: Original Article
نویسندگان
Fariborz Molaie Birgani1؛ Allah Karam Salehi email orcid 2؛ Mehdi Basirat3؛ Ahmad Kaabomeir4
1Phd Student, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
2Department of Accounting, , Masjed-soleiman Branch, Islamic Azad University، Masjed-soleiman, Iran
3Department of Economic, Ahvaz Branch , Islamic Azad University, Ahvaz, Iran
4Department of Accounting , Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
چکیده
The Purpose of this research is providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies by Grounded Theory, Fuzzy Dematel and Polar Matrix Analysis. In this research, which is based on qualitative and quantitative methodology, first, 18 university experts in the field of accounting and finance participated in the analysis of Grounded Theory and Delphi, and then in the quantitative section, 23 managers of the top 50 companies of the Tehran Stock Exchange participated in two Fuzzy Dematel and polar matrix. The data collection method was based on qualitative methodology through field theory analysis (Grounded Theory), which collected the necessary data by conducting interviews, and after coding the research model, it was designed based on the theoretical framework. Then, in order to assess the level of reliability, Delphi analysis was used with the aim of achieving the theoretical adequacy of the main components of the research, finally, in the quantitative section, first by means of Fuzzy Dematel analysis and then pairwise and diagonal comparison between conceptual codes in several stages and accordingly, provide Micmac analysis chart. The results confirmed the existence of two categories of intra-organizational and extra-organizational values of green accounting based on the four main components of Information Advantage; Cost Advantage; Competitive Advantage and Ecological Advantage confirmed after conceptual coding. Then, based on Fuzzy Dematel analysis, the cost advantage is the most important consequence of the internal and external organizational values of green accounting.
کلیدواژه‌ها
Sustainable Green Accounting Values؛ Grounded Theory؛ Polar Matrix Analysis
مراجع
  • Accounting Standards Development Committee (2006). Accounting Standards, 8th Edition, Tehran: Auditing Organization Publications.
  • Adams, C. and Larrinaga, C. (2019). Progress: engaging with organizations in pursuit of improved sustainability accounting and performance, Accounting, Auditing & Accountability Journal, 32(8): 2367-2394. https://doi.org/10.1108/AAAJ-03-2018-3399
  • Akbari, A., Pourzamani, Z. (2018). The Firm Management Structure, Environmental Auditing and Financial Reporting Quality. Journal of Management Accounting and Auditing Knowledge, 7(26), 133-144.
  • Alamshah, S, A. (2014). Evaluating influential factors in Environmental management accounting (EMA) adoption. Management Accounting, 7(3): 89-108.
  • Bhutta, M. K. S., Omar, A. Yang, X. (2011). Electronic waste: a growing concern in today's environment. Economics Research International, 2011.
  • Borghei, Z., Leung, P., & Guthrie, J. (2016). The nature of voluntary greenhouse gas disclosure—An explanation of the changing rationale: Australian evidence. Meditari Accountancy Research, 24, 111–133. https://doi.org/10.1108/MEDAR‐02‐2015‐0008
  • Boyd, J. (1998). The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities, Resources for the Future, Available at: www.rff.org. [Online] [05 February 2014].
  • Chang, H. (2013), "Environmental management accounting in the Taiwanese higher education sector: Issues and opportunities", International Journal of Sustainability in Higher Education, 14(2):133-145. https://doi.org/10.1108/14676371311312851
  • Dehghani Soltani, M., Shoul, A., Ramezani, S. (2019). Investigating Environmental Value and Green Image Supposed Effects on the Word of Mouth Advertising Tendency by Explaining Green Trust and Willingness to Pay Roles through the SOR Model Framework. Journal of Business Management, 11(4): 804-824.
  • Earnhart, D., Leonard, J. M. (2016). Environmental Audits and Signaling: The Role of Firm Organizational Structure, Resource and Energy Economics, http://dx.doi.org/10.1016/j.reseneeco.2016.01.002
  • Ebimobowei, A. (2011). A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies. Asian Journal of Business Management, 3(3): 145-151
  • Feger, C. and Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems, Accounting, Auditing & Accountability Journal, 30(7): 1511-1536. https://doi.org/10.1108/AAAJ-12-2015-2360
  • Glaser, B. (1992). Basics of Grounded Theory Analysis. Mill Valley, CA: Sociology Press.
  • Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization and Environment, 28, 80–102. https://doi.org/1177/1086026615575542
  • Herbohn, K. (2005). A full cost environmental accounting experiment, Accounting, Organizations and Society, 30(6): 519-536. https://doi.org/10.1016/j.aos.2005.01.001
  • Herold, D. M. (2019). Has carbon disclosure become more transparent in the global logistics industry? An investigation of corporate carbon disclosure strategies between 2010 and 2015. Logistics, 2(4): 13-39. https://doi.org/10.3390/logistics2030013
  • Jahangard, E. (2000). Socio-environmental accounting matrix as a model for sustainable development planning, Quarterly Journal of Planning and Budget, 5(10/11): 54-41.
  • Kumar A., Dixit G. (2018). An analysis of barriers affecting the implementation of e-waste management practices in India: A novel ISM-DEMATEL approach. Sustainable Production and Consumption, https://doi.org/10.1016/j.spc.2018.01.002
  • Liu, G., Yin, X., Pengue, W., Benetto, E. (2018). Donald Huisingh, Hans Schnitzer, Yutao Wang, Marco Casazza, Environmental accounting: in between raw data and information use for management practices, Journal of Cleaner Production, doi: 10.1016/j.jclepro.2018.06.194
  • Lynch, B. (2010).An examination of environmental reporting by Australian state government departments, Accounting Forum, 34(2): 32–45
  • Maama, H., Appiah, K. (2019). Green accounting practices: lesson from an emerging economy, Qualitative Research in Financial Markets, 11(4): 456-478. https://doi.org/10.1108/QRFM-02-2017-0013
  • Malekiyan, H., Noori Sancholi, M. (2017). Green Accounting, a comprehensive and comprehensive tool for green supply chain management information, two monthly journals of applied studies in management and development sciences, second year, 2(4): 97-106.
  • Mata, C., Fialho, A., Eugénio, T. (2018). A Decade of Environmental Accounting Reporting: What we know?, Journal of Cleaner Production, doi: 10.1016/j.jclepro.07.087.
  • Mehrban Por, M., Jandaghi Ghomi, M., Eghdam, R., Ghorbani, H. (2016). Environmental Accounting. Accounting and Auditing Studies, 5(18): 32-47.
  • Menikpura, S, N, M., Santo, A. and Hotta, Y. (2014). Assessing the climate co-benefits from waste electrical and electronic equipment (WEEE) recycling in Japan. Journal of Cleaner Production, 74(2): 183-190.
  • Nonahalnahr, A, A., Ghaemmaghami, K., Zamani, M. (2017). Accounting position in dealing with environmental and social crises, Accounting Journal, No. 303, July and August, 28-35.
  • Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1): 406–428. https://doi.org/10.1108/JAOC‐11‐2013‐0092
  • Rajesh, P. (2011). Manufacturers targeted by India's e-waste laws. Chemistry World; http://www.rsc.org/chemistryworld/News/2011/July/13071101.asp. Accessed on 23 May, 2017.
  • Roberts, R. W. Wallace, D, M. (2015). Sustaining Diversity in Social and Environmental Accounting Research, Critical Perspectives on Accounting, Vol. 32, pp. 78-87.
  • Sepasi, S., Esmaili Kejani, M. (2015). Green Accounting: A Model for Environmental Disclosure. Journal of Health Accounting, 4(1): 1-19.
  • Shen, H., Ng, A.W., Zhang, J. and Wang, L. (2020). Sustainability accounting, management and policy in China: recent developments and future avenues, Sustainability Accounting, Management and Policy Journal, 11(5): 825-839. https://doi.org/10.1108/SAMPJ-03-2020-0077
  • Solovida, G. and Latan, H. (2017). Linking environmental strategy to environmental performance: Mediation role of environmental management accounting, Sustainability Accounting, Management and Policy Journal, 8(5): 595-619. https://doi.org/10.1108/SAMPJ-08-2016-0046
  • Solovida, G., Latan, H. (2017). Linking environmental strategy to environmental performance: Mediation role of environmental management accounting", Sustainability Accounting, Management and Policy Journal, 8(5): 595-619. https://doi.org/10.1108/SAMPJ-08-2016-0046
  • Strauss, A, L., & Corbin, J. (1998). Basics of Qualitative Research: Grounded Theory Procedures and Techniques, Sage
  • Talebnia, G., Alikhani, R., maranjory, M. (2012). Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran. Accounting and Auditing Review, 19(3): 43-60.
  • Tu, J, Ch., Huang, H, sh. (2015). Analysis on the Relationship between Green Accounting and Green Design for Enterprises, sustainability, 7(5): 6264-6277. https://doi.org/10.3390/su7056264
  • Valiyan, H., Abdoli, M., Karimi, S. (2018). Designing of model of innovative environmental functions for the development of business functions with fuzzy approach (Case Study: Tehran Stock Exchange pharmaceutical companies). Management Accounting, 11(37), 59-75.
  • Wastell, D. G. (2001). Barriers to effective knowledge management: Action research meets grounded theory. Journal of Systems&Information Technology, 5(2), 21–35
  • Wath, S. B., Vaidya, A. N., Dutt, P. S., and Chakrabarti, T. (2010). A roadmap for development of sustainable E-waste management system in India. Science of the Total Environment, 409(1): 19-
  • Welbeck, E. E. (2017). The influence of institutional environment on corporate responsibility disclosures in Ghana. Meditari Accountancy Research, 25(3): 216–240. https://doi.org/10.1108/MEDAR‐11‐2016‐0092
  • Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 115-144. https://doi.org/10.1016/j.jclepro.2019.118908
آمار
تعداد مشاهده مقاله: 316
تعداد دریافت فایل اصل مقاله: 577


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب