طراحی الگوی اثربخشی مکانیزم‌های حسابداری محیط‌زیستی با هدف توسعه‌پایدار شرکت‌های بورس اوراق‌بهادار براساس تحلیل داده بنیاد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

2 دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

3 استادیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

چکیده

در گذشته، شرکت‌ها به حسابداری مسایل محیط‌زیستی توجه نکرده یا کم‌تر توجه می‌کردند اما در حال حاضر حسابداری محیط‌زیستی به‌عنوان یکی از رویکردهای استراتژیک در توسعه‌پایدار محسوب می‌شود که سبب کسب موفقیت‌های بیشتر در عرصه‌های رقابتی برای شرکت‌ها می‌شود. هدف این پژوهش طراحی الگوی اثربخشی مکانیزم‌های نوآورانه حسابداری محیط‌زیستی با هدف توسعه‌پایدار شرکت‌های بورس اوراق ‌بهادار براساس تحلیل داده بنیاد می‌باشد. روش‌شناسی ‌این تحقیق از حیث نتیجه، جز تحقیقات توسعه‌ای، از حیث هدف جز تحقیقات اکتشافی و از حیث روش اجرای کار کیفی می‌باشد. جامعه‌ی آماری پژوهش شامل 14 نفر از متخصصان حسابداری بودند که از طریق روش نمونه‌گیری نظری انتخاب شدند و براساس روش‌شناسی کیفی از طریق تحلیل تئوری زمینه‌ای (تحلیل داده بنیاد) و با انجام مصاحبه داده‌های لازم جمع آوری و کدگذاری باز، انتخابی و محوری انجام گرفت و در نهایت مدل پژوهش براساس چارچوب تئوریک طراحی شد. نتایج پژوهش یک سازه از علل زمینه‌ای ایجادکننده اثربخشی مکانیزم‌های حسابداری محیط‌زیستی با هدف توسعه‌پایدار را معرفی نمود که در آن دو بعد مکانیزم‌های خرد و مکانیزم کلان تحلیل شدند. در بعد مکانیزم خرد سه بعد فرعی شامل مکانیزم‌های حسابداری ارزشی، مکانیزم‌های حسابداری توسعه‌ای و مکانیزم‌های حسابداری مالی تعیین شدند و در بعد مکانیزم کلان نیز دو بعد مکانیزم قانونی و مکانیزم فرهنگی تبیین گردیدند. نتایج این تحقیق در ارتقای کیفی توسعه‌پایدار شرکت‌ها با به کارگیری حسابداری محیط‌زیستی اثربخش کمک نماید و سبب کسب مزیت ‌رقابتی شرکت‌ها و موفقیت بیشتر در عرصه‌های رقابتی شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Design of Effectiveness of Environmental Accounting Mechanisms Model Aimed at Sustainable Development of Stock Exchanges Companies by Grounded Theory Approach

نویسندگان [English]

  • Vahid Ghanbari 1
  • Mohammadreza Abdoli 2
  • Hasan Valiyan 3
1 PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2 Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
3 Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
چکیده [English]

In the past, companies did not pay much attention to environmental accounting, but now environmental accounting is considered as one of the strategic approaches to sustainable development, which leads to more success in the competitive arena. The Purpose of this research is The design of the effectiveness of environmental accounting mechanisms model aimed at sustainable development of Stock Exchanges Companies by Grounded Theory Approach. The purpose of this research is Designing Auditor's Professional Maturity Model by Grounded Theory Approach. The methodology of this research, as a result, is a component of development research, as a target for exploratory research and as a method of implementing qualitative work. Based on qualitative methodology, grounded data analysis (data analysis of the foundation) was carried out and interviews were conducted with necessary data and open, selective and pivot coding. Finally, the research model was designed based on the theoretical framework. The research results of a structural study of the causes of the ground creating the effectiveness of environmental accounting mechanisms with the goal of sustainable development, in which two dimensions of micro mechanism and macro mechanism were analyzed. In the dimension of the micro mechanism, three sub-dimensions including value accounting mechanisms, development accounting mechanisms and financial accounting mechanisms were determined. In the mechanism dimension, two dimensions of the legal mechanism and the mechanism of the culture were explained. The results of this research will help to improve the quality of sustainable development of companies by employing effective environmental accounting and gaining competitive advantage for companies and achieving more success in competitive areas.

کلیدواژه‌ها [English]

  • Environmental Accounting Mechanisms
  • sustainable development
  • Grounded Theory Approach
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