Designing the expansion model of environmental management accounting for clean production in chemical and petrochemical industries

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. E-mail: samadranjb@pnu.ac.ir

2 3 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. Based on the results, the realization of the expansion of accounting for environmental management of clean production in petrochemical and chemical industries was affected (factors related to the company, factors related to environmental accounting and environmental laws and regulations). Based on the research results, the effect of all factors on the expansion of environmental management accounting is positive and significant. Therefore, the test and fitting of the model obtained in the real statistical population (companies active in the petrochemical refinery of the city) also shows the desirability of fitting the model and the correctness of its assumptions.

Keywords

References

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Interdisciplinary Studies on Strategic Knowledge
Volume 8, Issue 29
June 2024
Pages 63-90

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