طراحی مدل گسترش حسابداری مدیریت محیط‌‌زیستی برای تولید پاک‌تر

رنجبر اردکانی, صمد; اصغری زاده, عزت الله

doi:10.22034/eiap.2025.229958

طراحی مدل گسترش حسابداری مدیریت محیط‌‌زیستی برای تولید پاک‌تر

نوع مقاله : مقاله پژوهشی

نویسندگان

صمد رنجبر اردکانی ¹

عزت الله اصغری زاده ²

¹ استادیار گروه مدیریت، دانشگاه پیام نور، تهران، ایران

² استاد گروه مدیریت عملیات و علوم تصمیم، دانشکده مدیریت، دانشگاه تهران، تهران، ایران

10.22034/eiap.2025.229958

چکیده

هدف از مطالعه حاضر، بررسی نظام‌‌مند و ارایه فراترکیبی از پژوهش‌های مرتبط با عناصر گسترش حسابداری مدیریت محیط‌‌زیستی است. رویکرد پژوهش کیفی و از نوع سنتز پژوهی می‌باشد که با روش تحلیل محتوا به کمک فراترکیب انجام‌ شده و ازن ظر هدف، کاربردی است و پژوهش سعی دارد چارچوب جامع و یکپارچه‌ای از حسابداری مدیریت محیط‌‌زیستی را در قالب پارادایمی برای تولید پاک‌تر ارایه نماید. جامعه مورد بررسی، پژوهش‌های مرتبط با موضوع است که بین سال‌های 2016 تا آوریل 2023 در هفت پایگاه اطلاعاتی معتبر منتشر شده‌اند. در نهایت 32 مطالعه به‌صورت هدفمند انتخاب و سپس با استفاده از تحلیل محتوا، 109 کد 17 مفهوم، 7 مقوله کلیدی طی فرآیند جستجو و ترکیب نظام‌مند شناسایی گردید که عبارتند از: عوامل مدیریتی، منابع، مشوق‌ها و فشارهای محیطی، عدم اطمینان محیطی، قوانین و مقررات، صلاحیت حسابداران و ویژگی‌های ساختاری شرکت، که این عوامل در سه رده عوامل اصلی، زمینه‌ای و محیطی طبقه‌بندی شدند و پس از طی مراحل هفت‌گانه پژوهش مدل گسترش حسابداری مدیریت محیط‌‌زیستی برای تولید پاک‌تر در صنایع تولیدی طراحی گردید. تحقق حسابداری مدیریت محیط‌‌زیستی منوط به توجه به عوامل ذکرشده در الگوی ارایه ‌شده است که بدون توجه به همه عوامل بیان ‌شده در چارچوب جامع گسترش حسابداری مدیریت محیط‌‌زیستی رسیدن به سطح ایده‌آل تولید پاک‌تر در صنایع تولیدی ممکن نمی‌گردد. در نهایت این الگو خروجی و پیامدهای استفاده صنایع از حسابداری مدیریت محیط‌‌زیستی را در چهار حوزه استانداردهای حسابداری توسعه پایدار، رعایت مقررات محیط‌‌زیستی، ارتقاء سطح فرهنگ مسئولیت اجتماعی، استفاده بهینه از منابع و تولید پاک نشان می‌دهد. به حسابداران و حسابرسان شرکت‌ها پیشنهاد می‌شود به افشای اطلاعات مربوط به مسایل محیط‌‌زیستی و عملکرد محیط‌‌زیستی شرکت‌ها با صداقت اهتمام بیشتری ورزند و با پررنگ نشان دادن منافع حاصل از هزینه‌های محیط‌‌زیستی به مدیران شرکت‌ها، آنان را به بهاء دادن هر چه بیشتر به مسایل محیط‌‌زیستی ترغیب کنند.

کلیدواژه‌ها

حسابداری مدیریت محیط‌‌زیستی

صنایع تولیدی

تحلیل فراترکیب

موضوعات

ارزیابی اثرات توسعه بر محیط زیست

عنوان مقاله English

Designing the Expansion Model of Environmental Management Accounting for Cleaner Production

نویسندگان English

Samad Ranjbar Ardekani ¹

Ezzatullah Asgharizadeh ²

¹ Assistant Professor, Department of Management, Payame Noor University, Tehran, Iran

² Professor, Department of Operations Management and Decision Sciences, Faculty of Management, University of Tehran, Tehran, Iran

چکیده English

The purpose of this study is to systematically review and present a metasynthesis of researches related to the elements of environmental management accounting development. The approach of qualitative research is of the synthesis type, which is done with the method of content analysis with the help of metasynthesis and is practical in terms of purpose, and the research tries to present a comprehensive and integrated framework of environmental management accounting in a paradigmatic format for cleaner production. The community under investigation is the researches related to the topic that have been published in seven reliable databases between 2016 and April 2023, and finally 32 studies were selected purposefully, then using content analysis, 109 codes, 17 concepts, 7 key categories during the process Systematic search and combination were identified, which include: management factors, resources, environmental incentives and pressures, environmental uncertainty, laws and regulations, accountants' qualifications and company's structural characteristics, which are classified into three main, contextual and environmental factors. and after going through the seven stages of the research, the environmental management accounting expansion model was designed for cleaner production in manufacturing industries. The realization of environmental management accounting depends on paying attention to the factors mentioned in the presented model, which without paying attention to all the factors stated in the comprehensive framework of the development of environmental management accounting, it is not possible to reach the ideal level of cleaner production in manufacturing industries. Finally, this model shows the output and consequences of industries using environmental management accounting in four areas of sustainable development accounting standards, compliance with environmental regulations, raising the level of social responsibility culture, optimal use of resources and clean production. It is suggested to generalize this topic in the society and in the minds of the public, especially academics, and pay attention to its feedback. According to the results of the research and the effect of the laws and regulations and the government on the implementation of environmental accounting, it is necessary to make the statesmen and legislators aware of the importance of the issue in order to put the society on this path by establishing laws and regulations related to this issue and these experts and There are accounting and auditing experts who should establish special standards regarding environmental accounting so that accountants and auditors can deal with this issue in the best way.

کلیدواژه‌ها English

Environmental management accounting

Manufacturing industries

Metasynthesis analysis

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