Providing a model of accounting strategies based on environmental ethics
Subject Areas : Ethics and Islamic Education
mostafa Aghabeigi nasrollahabadi
1
,
Mansoor Garkaz
2
*
,
alireza matoufi
3
,
Ali Khozein
4
1 - student phd
2 - professor , accounting department , gorgan department , islamic azad university , gorgan , iran
3 - دانشگاه گرگان/ مدیریت مالی و بیمه
4 -
Keywords: environmental accounting, environmental ethics, environmental strategy, structural equations.,
Abstract :
Environmental accounting has also become an important and significant issue in the field of sustainability in recent years in line with the changes in the behavior of companies with the environment. Human societies and accounting professions, without adhering to professional ethics They will decline. The purpose of this study is to provide a model of accounting strategies with an emphasis on environmental ethics. The current research has been conducted using a mixed research method in two parts, qualitative and quantitative. The statistical population of the research in the qualitative part is university faculty members and in the quantitative part 194 are managers, experts and knowledgeable people in the field of environmental accounting. To analyze the qualitative data, the method of foundational data theory was used, and in the quantitative part, structural equations were used. The findings of the qualitative section showed that six main categories of senior management's commitment to strategy, uncertainty, social legitimacy, environmental monitoring and control, and accounting information system were identified as dimensions of the model. Finally, in the quantitative part of the results of the model, the effect coefficient of the change factors on the results showed the confirmation of the relationships, and from the results of the goodness of fit index, the value of the fit index was equal to 0.943, which shows the strong fit and desirability of the model.
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