Document Type : Original Article
Authors
1
1Department of Management, Payame Noor University, Tehran, Iran. Corresponding author: E-mail: samadranjb@pnu.ac.ir 2 Ph.D. Candidate, Department of Industrial Management, University of Tehran, Tehran, Iran.
2
Professor, Department of Operations Management and Decision Science, Faculty of Industrial Management and Technology, College of Management, University of Tehran, Tehran, Iran. E-mail: asghari@ut.ac.ir
3
Associate Professor, Department of Accounting, Faculty of Management, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran. E.mail: mnikbakht@ut.ac.ir
Abstract
Due to the increase in global pressures and interests in environmental issues in the last two decades, environmental management accounting has been proposed as a new solution in the field of accounting, which can reduce environmental impacts, provide the environmental performance of organizations and the achievement of sustainability while providing information about environmental issues to those who are concerned in this regard. The current research is a kind of applied studies with a qualitative approach. In the study, After a systematic review of the researches related to the elements affecting the development of environmental management accounting is done by using the content analysis method and presenting the theoretical model of the research, then the Delphi method is used after forming a panel of experts.The research included 21 academic experts, managers and senior experts with expertise, experience or research records in the field of environmental management accounting using a questionnaire tool and during 4 rounds of Delphi to the theoretical consensus of the experts. The results were presented in the form of a conceptual model of the research. Based on the mentioned procedure , there are 3 main factors: 1)factors related to the company, 2) factors related to environmental accounting, 3)environmental laws and regulations of the industry, which through the adoption of strategies such as the development of mechanisms to identify the for clean production in the chemical and petrochemical industries, while promoting accountability environment, provide the grounds for improving the company's social legitimacy and improving the company's environmental performance.
Keywords
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