طراحی مدل حسابداری مدیریت ضایعات (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: هدف این پژوهش طراحی مدل حسابداری مدیریت ضایعات و ارزیابی ابعاد شناسایی شده مدل بر اساس تحلیل ساختاری تفسیری است. روش: این پژوهش با رویکرد گلیزر اقدام به طراحی مدل حسابداری مدیریت زیست محیطی نمود. سپس با تحلیل ماتریس تفسیری، تاثیرگذارترین مؤلفه تعیین شد. جامعه هدف در بخش کیفی ۱۳ نفر از متخصصان خبره دانشگاهی در رشته حسابداری و در بخش کمی، ۲۰ نفر از مدیران شرکت های بازار سرمایه بود که در افشای عملکردهای محیط زیست فعالیت داشتند. یافته ها: نتایج در بخش کیفی شامل ۳ مقوله، ۶ مؤلفه و ۳۱ کد مفهومی است که در قالب یک مدل پکپارچه ۶ ضلعی ارائه شد. نتایج در بخش کمی نشان داد، بالاترین سطح دو مؤلفه توسعه عملکرد یکپارچه مدیریت ضایعات زیست محیطی و قیمت گذاری استراتژیک براساس کنترل ضایعات زیست محیطی و در پایین ترین سطح، سیستم اطلاعات حسابداری محیط زیست و برنامه ریزی استراتژیک منابع سازمانی قرار گرفته اند. نتیجه گیری: تأثیرگذارترین مؤلفه ، مؤلفه های سیستم اطلاعات حسابداری محیط زیست و برنامه ریزی استراتژیک منابع سازمانی است. شرکت های بازار سرمایه برای کنترل ضایعات زیست محیطی و کاهش هزینه های خود به سیستم های اطلاعات حسابداری محیط زیست جهت تبدیل داده به اطلاعات و تصمیم گیری در قالب ستاده های قابل اتکاء به درون سازمان برای برنامه ریزی مناسب جهت برآورد صحیح منابع مورد نیاز احتیاج دارند.Designing a Waste Management Accounting Model
Objective: Following the progress of human civilization and the development of technology and the ever-increasing population, the world has faced many environmental problems that threaten the lives of the inhabitants of the planet. The first wave of concern about the environment began in the 1970s and soon after due to legal changes that were implemented to correct some known problems, such as the release of toxic gases into the atmosphere by some companies; sat down The occurrence and discovery of countless other environmental disasters, such as the discovery of the hole in the ozone layer, global warming, excessive consumption of non-renewable resources, etc., followed by the pressure exerted by environmental organizations, caused the issue of the environment to be found once again. . Environmental and social reporting is a tool for companies to be accountable for their performance. Reports should provide unbiased information that allows stakeholders to make a reliable assessment of the organization's environmental and social performance. The purpose of this research is designing a waste management accounting model and evaluating the identified dimensions of Interpretative Structural Model (ISM).Method: Given that there was no clear framework for research in the academic community and the university, the study designed a waste management accounting model through Glaser approach to Grounded Theory. In the second part of the research goal, through interpretive matrix analysis, the most influential component identified in the foundation data analysis was determined to determine an explicable understanding of the components and categories of waste management accounting at the level of capital market companies. Research methodology based on the purpose classification, is among the exploratory research and in terms of results, is considered as part of developmental research and in terms of data type, is in the category of combined research (qualitative-quantitative). The target population in the quality department was 13 academic specialists in the fields of accounting and financial management, who were considered experts, both scientifically and empirically.Results: The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 31 concept codes that have presented waste management accounting in the form of a hexagonal integrated model. It was also found that all the main components were approved by the panel members in the quantitative section. The results of this analysis show that all 6 main components determined in the research model based on the agreement coefficient; The mean and standard deviation are confirmed. In other words, considering that the average of the main components was 5 and above 5, and on the other hand, because the agreement coefficient obtained is more than 0.5 and the standard deviation was below 1, it should be stated that all the main components of the research were approved. . To clarify the confirmation of the main components of the research, with the aim of choosing the most influential accounting component of environmental management, a structural interpretive analysis was carried out. The results in the quantitative part of the research showed that the highest level of two components of the development of the integrated performance of environmental waste management and strategic pricing based on environmental waste control are at the lowest level and the most effective components are the environmental accounting information system and strategic planning of organizational resources.Conclusion: The results in the quantitative section also showed that the most influential components of waste management accounting are the components of environmental accounting information system and strategic resource planning. In other words, it can be stated in the argument of the obtained result, capital market companies to control environmental waste and reduce their production costs, on the one hand, use environmental accounting information systems to convert data into information and make decisions in the form of reliable data within the organization for proper planning. On the other hand, they need to correctly estimate the resources needed for production. Environmental accounting information systems allow the company to maintain a balance between itself and the constantly changing environment in a systematic cycle, and by entering the required data, changes in the political dimension; Economical; cultural and social control and take appropriate decisions to increase efficiency. In fact, environmental accounting information systems create information platforms and infrastructure in the company to reach a more effective level of decisions, and the company can operate at different levels; managerial and strategic towards changes, goals; Formulate the necessary strategies and plans to be dynamic and achieve success and evaluate them continuously. It should be noted that companies are based on management accounting information systems that can take the process of responding to mandatory changes in production and act on strategic planning of organizational resources based on that.
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