بررسی تاثیر استراتژی زیست محیطی، عدم اطمینان زیست محیطی و تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکتی: نقش حسابداری مدیریت زیست محیطی
محورهای موضوعی : حسابداری مدیریت
غلامرضا سلیمانی
1
(دانشیار دانشگاه الزهرا تهران، تهران، ایران)
هدی مجبوری یزدی
2
(دانشجوی دکتری حسابداری،دانشگاه الزهرا تهران، تهران، ایران.)
کلید واژه: استراتژی زیست محیطی, عدم اطمینان, حسابداری مدیریت زیست محیطی, عملکرد زیست محیطی,
چکیده مقاله :
هدف از این پژوهش بررسی تاثیر استراتژی زیست محیطی شرکت، تعهد مدیریت ارشد و عدم اطمینان زیست محیطی با تاکید بر نقش حسابداری مدیریت زیست محیطی، بر عملکرد زیست محیطی شرکت است. این پژوهش مبتنی بر مدل معادلات ساختاری است.ابتدا 84 شرکت دارای گواهینامه ایزو 14001 که در بورس اوراق تهران فهرست شده اند جمع آوری شد. سپس ب طور تصادفی برای 176 نفر از مدیران این شرکت هاپرسشنامه ارسال شد که از این میان تعداد 152 پرسشنامه دریافت شد.نرخ بازگشت پرسشنامه ها 86 درصد است. از بارهای عاملی، میانگین واریانس استخراج شدهو قابلیت اطمینان حاصل از تجزیه و تحلیل مدل اندازه گیری برای تمام متغیرها استفاده شد. روایی تبعیضی یا روایی متقابل همه متغیرهای پنهان در مدل را با استفاده از معیار فورنر-لارکر و نسبت ناهمگونی همترازی مورد آزمایش قرار گرفت. نتایج این پژوهش نتایج نشان می دهد کهاستراتژی های زیست محیطی بر عملکرد زیست محیطی شرکت ها تاثیر مثبت معناداری دارند. استراتژی های زیست محیطی تأثیر مثبت غیر مستقیمی بر عملکرد زیست محیطی شرکت از طریق حسابداری مدیریت زیست محیطیدارند.تعهد مدیریت ارشد بر عملکرد زیست محیطی سازمانی تاثیر مثبت معناداری دارد.تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکت از طریق حسابداری مدیریت زیست محیطی تاثیر غیرمستقیم مثبت معناداری دارد.عدم اطمینان محیطی درک شده بر استفاده از حسابداری مدیریت زیست محیطی تاثیر مثبت معناداری دارد.
The purpose of this study was to investigate the impact of environmental strategy of the company, senior management commitment and environmental uncertainty, emphasizing the role of environmental management accounting, on the environmental performance of the company. This research is based on the structural equation model. Initially, 84 companies with ISO 14001 certificates listed on the Tehran Stock Exchange were collected. Then, 176 managers of these companies were randomly sent to the questionnaire. Of these, 152 questionnaires were received. The return rate of the questionnaire was 86 percent. The factor loadings were the mean of variance extracted and the reliability of the analysis of the model for all variables was used. The discriminant validity or mutual validity of all hidden variables in the model was tested using Forner-Larker's criterion and the parity of heterogeneity. The results of this research show that environmental strategies have a significant positive effect on the environmental performance of companies. Environmental strategies have a positive positive effect on the environmental performance of the company through environmental management accounting. The senior management's commitment to organizational environmental performance has a significant positive effect. The senior management's commitment to the environmental performance of the company through environmental management accounting indirect impact Has a positive meaning. Perceived environmental uncertainty has a significant positive effect on the use of environmental management accounting.
* بحری ثالث،جمال؛ فاطمه رضائی.(1395). ارائه مدلی برای حسابداری مدیریت زیست محیطی با رویکرد چرخه عمر محصول AHP فازی (مطالعه موردی: شرکت تولیدی سیم و کابل تبریز)، حسابداری مدیریت، مقاله 1، دوره 9، شماره 28، صفحه 1-13.
* پورزمانی،زهرا؛ سعید مشایخی فرد.(1394). حسابداری مدیریت زیست محیطی با رویکرد یکپارچه برای طراحی تولید سبز با استفاده از تحلیل سلسله مراتبی فازی،مجله حسابدارس مدیریت، مقاله 2، دوره 8، شماره 27، صفحه 21-36.
* حیدرپور فرزانه ؛ محمد قرنی(1394). تاثیر حسابداری زیست محیطی بر شاخص های مالی و عملیاتی شرکتهای تولیدی، دوره 7، شماره 26، صفحه 39-50.
* حساس یگانه، ی؛ دیانتی دیلمی، ز و نوروزبگی(1390). بررسی وضعیت حسابداری مدیریت در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. مجله حسابداری مدیریت. سال جهارم،شماره8.
* خدامی پور، ا و طالبی، ر. (1389) . بررسی کاربرد ابزارهای حسابداری مدیریت توسط مدیران شرکتهای تولیدی عضو بورس اوراق بهادار تهران. مجله دانش حسابداری. سال اول. شماره2.
* خوش طینت، م؛ میرسمیعی، م. (1381) حسابداری : محیط زیست. مجله حسابرس17؛16-21.
* طالب نیا، ق؛ رستمی، ه(1384.) . بررسی عوامل مؤثر بر عدم استفاده مدیران در تصمیم گیری ازاطلاعات حسابداری مدیریت. مجله دانش و پژوهش حسابداری،64-71 .
* علمشاه(1393).بررسی عوامل موثر در اتخاذ روش های حسابداری مدیریت زیست محیطی (EMA)، حسابداری مدیریت: پاییز 1393 ، دوره ،7 شماره 22،صص89-108.
* Agbejule, A., Burrowes, A., (2007). Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information: an empirical study of Finnish firms. Manag. Audit J. 22 (9), 913-927.
* Arag_on-Correa, J.A., Hurtado-Torres, N., Sharma, S., Garcia-Morales, V.J., 2008. Environmental strategy and performance in small firms: resource-based perspective. J. Environ. Manag. 86 (1), 88-103.
* Bennett and Mabbetts ,(2010), Reduce Your Costs Whit Environmental Management Accounting, PP.1,15,20
* Bansal, P., Roth, K., 2000. Why companies go green: a model of ecological responsiveness.Acad. Manag. J. 43 (4), 717-736. BBC, 2007. Country Profile: Indonesia.
* Bennet, M., Rikhardsson, P., Schaltegger, S., 2003. Adopting environmental management accounting: EMA as a value-adding activity. In: Tukker, A. (Ed.), Environmental Management Accounting e Purpose and Progress. Kluwer Academic Publishers, Dordrecht, pp. 1-14.
* Burritt, R.L., Hahn, T., Schaltegger, S., 2002. Towards a comprehensive framework for environmental management accounting e links between business actors and environmental management accounting tools. Aust. Account. Rev. 12 (2), 39-50.
* Burritt, R.L., 2005. Challenges for environmental management accounting. In: Rikhardsson, P.M., Bennett, M., Bouma, J.J., Schaltegger, S. (Eds.), Implementing Environmental Management Accounting: Status and Challenges. Springer, Dordrecht, pp. 19-44.
* Burritt, R.L., Saka, C., 2006. Environmental management accounting applications and eco-efficiency: case studies from Japan. J. Clean. Prod. 14, 1262-1275.
* Burritt, R.L., Schaltegger, S., 2010. Sustainability accounting and reporting: fad or trend. Account Audit. Account. J. 23 (7), 829-846.
* Cadman, T., Maraseni, T., Breakey, H., L_opez-Casero, F., Ma, H.O., 2016. Governance values in the climate change regime: stakeholder perceptions of REDDþ legitimacy at the national level. Forests 7 (10), 2-12.
* Graz, A. ,(2006) , Environmental Management Accounting And Cleaner Production, PP. 2,3.
* Cepeda, G., Nitzl, C., Rold_an, J.L., 2017. Mediation analyses in partial least squares structural equation modeling: guidelines and empirical examples. In: Latan, H., Noonan, R. (Eds.), Partial Least Squares Path Modeling: Basic Concepts, Methodological Issues and Applications. Cham: Springer International Publishing, pp. 173-195.
* Chang, C., Deegan, C., 2010. Exploring factors influencing environmental management accounting adoption at RMIT university. In: Conference Proceeding APIRA, Sydney.
* Chapple, W., Moon, J., 2005. Corporate social responsibility (CSR) in Asia: a sevencountry study of CSR web site reporting. Bus. Soc. 44 (4), 415-441.
* Chin, W.W., Thatcher, J.B., Wright, R.T., Steel, D., 2012. Controlling for common method variance in PLS analysis: the measured latent marker variable approach. In: Paper Presented at the 7th International Conference on Partial Least Squares and Related Methods, Houston, Texas.
* Cho, C.H., Guidry, R.P., Hageman, A.M., Patten, D.M., 2012. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Account. Org. Soc. 37 (1), 14-25.
* Christ, K.L., Burritt, R.L., 2013. Environmental management accounting: the significance of contingent variables for adoption. J. Clean. Prod. 41, 163e173.
* Christ, K.L., Burritt, R.L., 2015. Material flow cost accounting: a review and agenda for future research. J. Clean. Prod. 108, 1378-1389.
* Darnall, N., Edwards, D., 2006. Predicting the costs of environmental management system adoption: the role of capabilities, resources and ownership structure. Strat. Manag. J. 27 (4), 301-320.
* Derchi, G.B., Burkert, M., Oyon, D., 2015. Environmental management accounting systems: a review of the evidence and propositions for future research. In: Epstein, M., Farrell, A.M. (Eds.), Accounting and Control for Sustainability. Emerald Group Publishing Limited, UK, pp. 197-229.
* Dijkstra, T.K., Henseler, J., 2015. Consistent partial least squares path modeling. MIS Q. 39 (2), 297-316.
* Dillman, D.A., Smyth, J.D., Christian, L.M., 2014. Internet, Phone, Mail, and Mixed Mode Surveys: the Tailored Design Method, fourth ed. Wiley, Hoboken, NJ.
* Djajadikerta, H.G., Trireksani, T., 2012. Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites. J. Appl. Account. Res. 13 (1), 21-36.
* Ferreira, A., Moulang, C., Hendro, B., 2010. Environmental management accounting and innovation: an exploratory analysis. Account Audit. Account. J. 23 (7), 920-948.
* Guenther, E., Endrikat, J., Guenther, T.W., 2016. Environmental management control systems: a conceptualization and a review of the empirical evidence. J. Clean. Prod. 136, 147-171.
* Gunarathne, N., Lee, K.-H., 2015. Environmental Management Accounting (EMA) for environmental management and organizational change. J. Account. Organ. Change 11 (3), 362-383.
* Hair, J.F., Hult, G.T.M., Ringle, C.M., Sarstedt, M., 2017. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), second ed. Sage Publications, Thousand Oaks.
* Hart, S.L., 1995. A natural-resource-based view of the firm. Acad. Manag. Rev. 20 (4), 966-1014.
* Hart, S.L., Dowell, G., 2011. A natural-resource-based view of the firm: fifteen years after. J. Manag. 37 (5), 1464-1479.
* Henri, J.-F., Journeault, M., 2010. Eco-control: the influence of management control systems on environmental and economic performance. Accounting, Acc. Org. Soc. 35 (1), 63-80.
* Henseler, J., Hubona, G., Ray, P.A., 2017. Partial least squares path modeling: updated guidelines. In: Latan, H., Noonan, R. (Eds.), Partial Least Squares Path Modeling: Basic Concepts, Methodological Issues and Applications. Cham: Springer International Publishing, pp. 19-39.
* Hoffman, K.H., Theyel, G., Wood, C.H., 2012. Identifying firm capabilities as drivers of environmental management and sustainability practicesdevidence from small and medium-sized manufacturers. Bus. Strat. Environ. 21 (8), 530-545.
* Jasch, C., 2006. Environmental management accounting (EMA) as the next step in the evolution of management accounting. J. Clean. Prod. 14, 1190-1193.
* Jasch,C.(2002), The use of Environmental Management Accounting (EMA) for Identifying Environmental cost, 1,5,9.
* Jaroslava Hyršlová, Petra Mísařová, ,(2007), "Sustainable Development And Environmental Management Systems In The Czech Republic", International Journal for Quality research Danka Némethová. University of Pardubice, Mendel University of Agriculture and Forestry Brno, Masaryk University Brno, Czech Republic., PP.1,7.
* Journeault, M., 2016. The influence of the eco-control package on environmental and economic performance: a natural resource-based approach. J. Manag. Account.Res. 28 (2), 149-178.
* Latan, H., Ghozali, I., 2015. Partial Least Squares: Concepts, Techniques and Application Using Program SmartPLS 3.0, second ed. Diponegoro University Press, Semarang.
* Latan, H., Ringle, C.M., Jabbour, C.J.C., 2016. Whistleblowing intentions among public accountants in Indonesia: testing for the moderation effects. J. Bus. Ethics. https://doi.org/10.1007/s10551-016-3318-0.
* Latan, H., Jabbour, C.J.C., Lopez de Sousa Jabbour, A.B., 2017. Ethical awareness, ethical judgment and whistleblowing: a moderated mediation analysis. J. Bus. Ethics 1-16.
* Latan, H., Noonan, R., 2017. Partial Least Squares Path Modeling: Basic Concepts, Methodological Issues and Applications. Cham: Springer International Publishing.
* Lee, K.-H., 2012. Carbon accounting for supply chain management in the automobile industry. J. Clean. Prod. 36, 83-93.
* Lewis, G.J., Harvey, B., 2001. Perceived environmental uncertainty: the extension of Miller's scale to the natural environment. J. Manag. Stud. 38 (2), 201-234.
* Lisi, I.E., 2015. Translating environmental motivations into performance: the role of environmental performance measurement systems. Manag. Account. Res. 29 (1), 27-44.
* Lodhia, S., Hess, N., 2014. Sustainability accounting and reporting in the mining industry: current literature and directions for future research. J. Clean. Prod. 84, 43-50.
* Maas, K., Schaltegger, S., Crutzen, N., 2016. Integrating corporate sustainability assessment, management accounting, control, and reporting. J. Clean. Prod. 136, 237-248.
* M€akel€a, M., 2017. Trends in environmental performance reporting in the Finnish forest industry. J. Clean. Prod. 142, 1333-1346.
* Maraseni, T.N., Cockfield, G., 2015. The financial implications of converting farmland to state-supported environmental plantings in the Darling Downs region, Queensland. Agric. Syst. 135, 57-65.
* Owen, D., 2008. Chronicles of wasted time? Account Audit. Account. J. 21 (2), 240-267. Podsakoff, P.M., MacKenzie, S.B., Podsakoff, N.P., 2012. Sources of method bias in social science research and recommendations on how to control it. Annu. Rev. Physiol. 63 (4), 539-569.
* Parker, L.D., 2011. Twenty-one years of social and environmental accountability research: a coming of age. Account. Forum 35 (1), 1-10.
* P_erez, E.A., Ruiz, C.C., Fenech, F.C., 2007. Environmental management systems as an embedding mechanism: a research note. Account Audit. Account. J. 20 (3), 403-422.
* Phan, T.N., Baird, K., Su, S., 2017. The use and effectiveness of environmental management accounting. Aust. J. Environ. Manag. 1-20.
* Pondeville, S., Swaen, V., Rong_e, Y.D., 2013. Environmental management control systems: the role of contextual and strategic factors. Manag. Account. Res. 24 (4), 317-332.
* Porter, M.E., van der Linde, C., 1995. Toward a new conception of the environmentcompetitiveness relationship. J. Econ. Perspect. 9 (4), 97-118.
* PricewaterhouseCoopers, 2015. The World in 2050: Will the Shift in Global Economic Power Continue? PwC.
* Randall, D.M., Fernandes, M.F., 2013. The social desirability response bias in ethics research. In: Michalos, A.C., Poff, D.C. (Eds.), Citation Classics from the Journal of
* Business Ethics. Celebrating the first thirty years of publication Springer, New York, pp. 173-190.
* Rodrigue, M., Magnan, M., Boulianne, E., 2013. Stakeholders' influence on environmental strategy and performance indicators: a managerial perspective. Manag. Account. Res. 24 (4), 301-316.
* Richardson, P., Mogensen,B.(2005).Perspectives in the Development and Application of Environmental Management Accounting, PP.1,20.
* Schaltegger, S., Burrit, R.L., 2000. Contemporary Environmental Accounting: Issues, Concepts and Practice. Greenleaf Publishing, Sheffield.
* Schaltegger, S., Burritt, R.L., Petersen, H., 2003. An Introduction to Corporate Environmental Management: Striving for Sustainability. Greenleaf Publishing Limited, Sheffield.
* Schaltegger, S., Csutora, M., 2012. Carbon accounting for sustainability and management: status quo and challenges. J. Clean. Prod. 36, 1-16.
* Schaltegger, S., Viere, T., Zvezdov, D., 2012. Tapping environmental accounting potentials of beer brewing information needs for successful cleaner production. J. Clean. Prod. 30, 1-10.
* Schaltegger, S., Lüdeke-Freund, F., 2013. Business cases for sustainability. In: Idowu, S.O., Capaldi, N., Zu, L., Das Gupta, A. (Eds.), Encyclopedia of Corporate Social Responsibility. Springer-Verlag, Berlin/Heidelberg, pp. 245-252.
* Sharma, S., Vredenburg, H., 1998. Proactive environmental strategy and the development of competitively valuable organitazional capabilities. Strat. Manag. J. 19 (8), 729-753.
* Spencer, S.Y., Adams, C., Yapa, P.W.S., 2013. The mediating effects of the adoption of an environmental information system on top management's commitment and environmental performance. Sustain. Acc., Manage. J. 4 (1), 75-102.
* Ringle, C.M., Wende, S., Becker, J.-M., 2015. SmartPLS 3. SmartPLS GmbH, Boenningstedt. http://www.smartpls.com. Wagner, M., Schaltegger, S., 2004. The effect of corporate environmental strategy choice and environmental performance on competitiveness and economic performance: an empirical study of EU manufacturing. Eur. Manag. J. 22 (5), 557-572.
* Walls, J.L., Phan, P., Berrone, P.H., 2008. Assesment of the Construct Validity of Environmental Strategy Measures. Ross School of Business Working Paper Series. http://ssrn.com/abstract=1133585.
* Wee, Y.S., Quazi, H.A., 2005. Development and validation of critical factors of environmental management. Ind. Manag. Data Syst. 105 (1), 96-114.
* Wijethilake, C., 2017. Proactive sustainability strategy and corporate sustainability performance: the mediating effect of sustainability control systems. J. Environ. Manag. 196, 569e582.
* Zhong, S., Geng, Y., Liu, W., Gao, C., Chen, W., 2016. A bibliometric review on natural resource accounting during 1995e2014. J. Clean. Prod. 139, 122-132.
* Zhou, Z., Zhao,W., Chen, X., Zeng, H., 2017. MFCA extension from a circular economy perspective: model modifications and case study. J. Clean. Prod. 149, 110-125
_||_
