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Journal of Advances in Environmental Health Research، جلد ۱۲، شماره ۳، صفحات ۱۴۸-۱۵۷
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عنوان انگلیسی Identifying Prospective Factors Affecting Environmental Management Accounting in Oil, Gas and Petrochemical Industry
چکیده انگلیسی مقاله Background: The oil, gas and petrochemical industries are widely considered as significant contributors to   environmental pollution. This recognition stems from the intricate nature and extensive utilization of intermediate and production materials within these industries.
Methods:   In   this   study,   the   identification   and   prioritization   of   potential   factors   influencing environmental  management  accounting  (EMA)  were  conducted  utilizing  the  fuzzy  Delphi   method. To  achieve  this  objective,  an  initial  set  of  20  prospective  factors  pertaining  to  EMA  was   delineated through  comprehensive  review  of  pertinent  background  and  theoretical  literature.   Subsequently,  a pairwise comparison questionnaire was administered to 34 experts in   management accounting, who were purposively sampled. Following this, the identified   influential factors were ranked utilizing the analytical hierarchy process (AHP) technique.
Results: Eleven factors out of the initially proposed 20 questions pertaining to prospective  factors were prioritized as follows: planning to improve cleaner production techniques, green  design, green supply chain  management,  operational  budgeting,  research  and  development   expenses,  green  innovation, designing   tools   for   predicting   the   environmental   consequences,     evaluating   an   environmental investment,  investing  in  renewable  environmental  projects,     environmental  cost  budgeting,  and investing in social responsibility issues.
Conclusion: The research indicates limited and fragmented implementation of EMAin   organizations, mainly at reactive and preventive stages. Yet, exceptions show its use for cost  savings and operational efficiency. As organizations advance in environmental strategy, there’s a  rising trend in using EMA for control and monitoring.
کلیدواژه‌های انگلیسی مقاله Environmental protection,Environmental Management Accounting,Management strategies,Polluting industries,Green development
نویسندگان مقاله Lida Bavandpour |
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

Hamidreza Vakilifard |
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

Bahman Banimahd |
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

نشانی اینترنتی https://jaehr.muk.ac.ir/article_177692_8940ceceea7828f21919dab4460d832b.pdf
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