Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach

Document Type : Research

Authors
Shima Mollashahri 1
Javad Mohamadimerh 2
1 Department of Accounting, University of Zabol, Zabol, Iran.
2 Department of Accounting, University of Tehran, Tehran, Iran.
10.22034/smajournal.2026.538424.1105
Abstract
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.

Keywords

Subjects

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Strategic Management Accounting
Volume 3, Issue 1 - Serial Number 1
Spring
Winter 2026
Pages 32-48