Strategic studies in the oil and energy industry
مطالعات راهبردي در صنعت نفت و انرژي
Strategic Studies in Petroleum and energy Industry
http://iieshrm.ir
1
admin
2251-8886
2588-4409
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374
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jalali
1403
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1
gregorian
2024
11
1
16
63
online
1
fulltext
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طراحی مدل گسترش حسابداری مدیریت زیستمحیطی تولید پاک در صنایع شیمیایی و پتروشیمی
Designing the expansion model of environmental management accounting for clean production in chemical and petrochemical industries
مديريت
Management
پژوهشي
Research
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<div><b><span dir="LTR" style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:Symbol"><span style="color:black">|</span></span></span></span></b><b><span lang="FA" style="font-size:10.0pt"><span style="line-height:115%"><span b="" nazanin="" style="font-family:"><span style="color:black"> سال شانزدهم </span></span></span></span></b><b><span dir="LTR" style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:Symbol"><span style="color:black">|</span></span></span></span></b><b><span lang="FA" style="font-size:10.0pt"><span style="line-height:115%"><span b="" nazanin="" style="font-family:"><span style="color:black"> شماره 63 </span></span></span></span></b><b><span dir="LTR" style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:Symbol"><span style="color:black">|</span></span></span></span></b><b><span lang="FA" style="font-size:10.0pt"><span style="line-height:115%"><span b="" nazanin="" style="font-family:"><span style="color:black"> زمستان 1403 </span></span></span></span></b><b><span dir="LTR" style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:Symbol"><span style="color:black">|</span></span></span></span></b><b><span lang="FA" style="font-size:10.0pt"><span style="line-height:115%"><span b="" nazanin="" style="font-family:"><span style="color:black"> صفحات 207 تا 232</span></span></span></span></b> <b><span dir="LTR" style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:Symbol"><span style="color:black">|</span></span></span></span></b><span dir="LTR" style="color:black"></span></div>
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" strokecolor="black [3213]" strokeweight="1pt" style="position:absolute; flip:x y" to="43200,47"> <w:wrap anchorx="margin"> </w:wrap></v:line></v:group><span style="position:absolute; margin-left:6px; margin-top:594px; width:572px"><span style="z-index:251660800"><span style="left:0px"><span style="height:42px"></span></span></span></span></span></span></span></span></span><b><span dir="RTL" lang="FA" style="font-size:11.0pt"><span style="line-height:115%"><span b="" lotus="" style="font-family:">با توجه به افزایش فشارهای جهانی و علاقه به مسائل زیست‏محیطی در دو دهه گذشته، حسابداری مدیریت زیست‏محیطی به‏عنوان راه‏حلی جدید در زمینه حسابداری مطرح شده است که می‏تواند ضمن ارائه اطلاعات درمورد مسائل زیست‏محیطی به ذینفعان، موجبات کاهش اثرات زیست‏محیطی، بهبود عملکرد زیست‏محیطی سازمان‏ها و دستیابی به پایداری را فراهم آورد. پژوهش حاضر از نوع مطالعات کاربردی با رویکرد کیفی است. پس از بررسی نظام‏مند پژوهشهای مرتبط با عناصر اثرگذار بر گسترش حسابداری مدیریت زیست‏محیطی با استفاده از روش تحلیل محتوا ‏و ارائه مدل نظری پژوهش، در ادامه با استفاده از روش دلفی پس از تشکیل پانل متخصصان پژوهش شامل 21 نفر از خبرگان دانشگاهی، مدیران و کارشناسان ارشد دارای تخصص، تجربه و یا سوابق پژوهشی در زمینه حسابداری مدیریت محیط‏زیست با استفاده از ابزار پرسشنامه و طی 4 راند دلفی به ‏اجماع نظری خبرگان حاصل و نتایج در قالب مدل مفهومی پژوهش ارائه شد. بر این اساس 3 عامل اصلی است: 1. عوامل مرتبط با شرکت، 2. <a name="_Hlk152402722"></a><a name="_Hlk152402721"></a><a name="_Hlk152402720"></a><a name="_Hlk152402719">عوامل مرتبط با حسابداری زیست‏محیطی</a>، 3. <a name="_Hlk152402735"></a><a name="_Hlk152402734">قوانین و مقررات زیست‏محیطی</a> صنعت که از طریق اتخاذ راهکارهایی مانند</span></span></span> <span dir="RTL" lang="FA" style="font-size:11.0pt"><span style="line-height:115%"><span b="" lotus="" style="font-family:">توسعه مکانیسم</span></span></span><span dir="RTL" lang="FA" style="font-size:11.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">‏</span></span></span><span dir="RTL" lang="FA" style="font-size:11.0pt"><span style="line-height:115%"><span b="" lotus="" style="font-family:">های شناسایی آثار زیست‏محیطی عملیات شرکت، توسعه مکانیسم‏های ﻧﻈﺎرت و کنترل زیست‏محیطی، افزایش سرمایه‏گذاری در توسعه فناوری‏های محیط‏زیستی و به‏کارگیری فناوری‏های نوین هزینه‏یابی عملیات شرکت، نسبت به گسترش حسابداری مدیریت زیست‏محیطی جهت تولید پاک در صنایع شیمیایی و پتروشیمی اقدام نمایند ضمن ارتقای پاسخگویی زیست‏محیطی، زمینه‏های بهبود ﻣﺸﺮوﻋﯿﺖ اﺟﺘﻤﺎعی شرکت و بهبود عملکرد زیست‏محیطی شرکت را نیز فراهم آورند</span></span></span></b><br>
<span style="font-size:11.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times="">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 environmental effects of the company's operations, the development of mechanisms environmental supervision and control, increasing investment in the development of environmental technologies and using new technologies for costing the company's operations, to expand environmental management accounting 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</span></span></span>
حسابداری مدیریت زیستمحیطی, دلفی, تولید پاک, صنایع شیمیایی و پتروشیمی.
environmental management accounting, Delphi, clean production, chemical and petrochemical industries.
207
232
http://iieshrm.ir/browse.php?a_code=A-10-1018-166&slc_lang=fa&sid=1
Samad
Ranjbar Ardakani
صمد
رنجبر اردکانی
samadranjb@pnu.ac.ir
100319475328460013290
100319475328460013290
Yes
Department of Management, Payame Noor University, Tehran, Iran
عضو هیات علمی، گروه مدیریت، دانشگاه پیام نور، تهران، ایران.
Ezzatollah
Asgharizadeh
عزتالله
اصغرزاده
asghari@ut.ac.ir
100319475328460013291
100319475328460013291
No
Professor, Faculty of Management, University of Tehran, Tehran, Iran
استاد، گروه مدیریت عملیات و علوم تصمیم، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران
Mohammadreza
Nikbakht
محمدرضا
نیکبخت
mnikbakht@ut.ac.ir
100319475328460013292
100319475328460013292
No
Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran
دانشیار، گروه حسابداری، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران