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

Document Type : Original Article

Authors

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

Abstract

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.

Keywords

References

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Environmental Researches
Volume 11, Issue 22
Recerches
March 2021
Pages 57-72

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