الگوی حسابداری زیست محیطی شرکت های فولاد با رویکرد نظریه داده بنیاد چندوجهی

نوع مقاله : پژوهشی

نویسندگان
شیما ملاشهری 1
جواد محمدی مهر 2
1 گروه حسابداری، دانشگاه زابل، زابل، ایران.
2 گروه حسابداری، دانشگاه تهران، تهران، ایران.
10.22034/smajournal.2026.538424.1105
چکیده
با توجه به هدف پژوهش که ارائه الگوی حسابداری زیست محیطی شرکت های فولاد می باشد از طریق مصاحبه نیمه ساختاریافته و با رویکرد اکتشافی، داده ها جمع آوری گردید. جامعه آماری شامل خبرگان حرفه حسابداری مدیریت که شامل حسابداران مدیریت و مدیران مالی شرکت های فولاد و اساتید حسابداری که پژوهشی پیرامون مسائل زیست محیطی انجام داده اند، می باشند. روش نمونه گیری به صورت هدفمند و گزینشی می باشد. نمونه آماری در بخش کیفی 13 خبره و در بخش کمی جهت اعتبار سنجی الگوی پژوهش 35 خبره بود. در ارتباط با الگوی حسابداری زیست محیطی شرکت های فولاد با رویکرد نظریه داده بنیاد چندوجهی دو بُعد، چهار مولفه و سی و پنج شاخص شناسایی گردید. بُعد درون سازمانی حسابداری سبز با مولفه فردی و مولفه سازمانی، بُعد برون سازمانی حسابداری سبز با مولفه اجتماعی و مولفه نظارت و ارزیابی شناسایی گردید. پژوهش فوق که در زمینه حسابداری زیست‌محیطی برای شرکت‌های فولاد انچام گردیده، می‌تواند به توسعه ابزارهای مدیریتی، شاخص‌های عملکرد و روش‌های گزارشگری زیست محیطی کمک نماید که به نوبه خود، صنعت فولاد را در مسیر پایداری و مسئولیت‌پذیری بیشتر هدایت می‌نماید. این پژوهش‌ها همچنین می‌توانند به بهبود عملکرد زیست‌محیطی صنعت فولاد کمک نماید.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach

نویسندگان English

Shima Mollashahri 1
Javad Mohamadimerh 2
1 Department of Accounting, University of Zabol, Zabol, Iran.
2 Department of Accounting, University of Tehran, Tehran, Iran.
چکیده English

According to the purpose of the research, which is to present an environmental accounting model of steel companies, data were collected through semi-structured interviews and an exploratory approach. The statistical population includes management accounting experts, including management accountants and financial managers of steel companies, and accounting professors who have conducted research on environmental issues. The sampling method is purposeful and selective. The statistical sample was 13 experts in the qualitative section and 35 experts in the quantitative section to validate the research model. In relation to the environmental accounting model of steel companies with a multifaceted grounded theory approach, two dimensions, four components, and thirty-five indicators were identified. The intra-organizational dimension of green accounting was identified with an individual component and an organizational component, and the extra-organizational dimension of green accounting was identified with a social component and a monitoring and evaluation component. The above research, conducted in the field of environmental accounting for steel companies, can help develop management tools, performance indicators, and environmental reporting methods, which in turn will guide the steel industry towards greater sustainability and responsibility. This research can also help improve the environmental performance of the steel industry.

کلیدواژه‌ها English

: Environmental Accounting
Steel Companies
Grounded Theory
Green Accounting
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فصلنامه حسابداری مدیریت راهبردی
دوره 3، شماره 1 - شماره پیاپی 1
بهار
بهار 1405
صفحه 32-48