Modeling the Factors Affecting the Use of Environmental Management Accounting Tools
The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2017-02-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_24733_f0fc4a74b23ac4c93a78601ebf36aff2.pdf |
| _version_ | 1817969478651084800 |
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| author | Zohre Karimi Mohsen Dastgir Mehdi Arab Salehi |
| author_facet | Zohre Karimi Mohsen Dastgir Mehdi Arab Salehi |
| author_sort | Zohre Karimi |
| collection | DOAJ |
| description | The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and tested using the models of structural equations. The required data were also collected by a questionnaire. According to the financial managers and based on their assistants’ point of view, limited resources and lack of financial support, specialist human resources, knowledge, support of management, the complexity of the tools, and the ability to create comparative advantages are the factors affecting the use of environmental management accounting tools. The findings of the fifth hypothesis also show that except sex, all of the personal characteristics of financial managers and financial managers’ assistants, such as professional experience, field of study, academic qualification, and age have a significant impact on some effective factors in using the environmental management accounting tools |
| first_indexed | 2024-04-13T20:22:44Z |
| format | Article |
| id | doaj.art-28f4abfd538546c78ed636485c75cb0f |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-04-13T20:22:44Z |
| publishDate | 2017-02-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-28f4abfd538546c78ed636485c75cb0f2022-12-22T02:31:30ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422017-02-011110.22067/ijaaf.v1i1.6965024733Modeling the Factors Affecting the Use of Environmental Management Accounting ToolsZohre Karimi0Mohsen Dastgir1Mehdi Arab Salehi2Islamic Azad University, Isfahan(Khorasgan) Branch, Islamic Azad University, IsfahanUniversity of IsfahanThe present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and tested using the models of structural equations. The required data were also collected by a questionnaire. According to the financial managers and based on their assistants’ point of view, limited resources and lack of financial support, specialist human resources, knowledge, support of management, the complexity of the tools, and the ability to create comparative advantages are the factors affecting the use of environmental management accounting tools. The findings of the fifth hypothesis also show that except sex, all of the personal characteristics of financial managers and financial managers’ assistants, such as professional experience, field of study, academic qualification, and age have a significant impact on some effective factors in using the environmental management accounting toolshttps://ijaaf.um.ac.ir/article_24733_f0fc4a74b23ac4c93a78601ebf36aff2.pdfenvironmental management accountingoil refinery and petrochemical companiesstructural equation models |
| spellingShingle | Zohre Karimi Mohsen Dastgir Mehdi Arab Salehi Modeling the Factors Affecting the Use of Environmental Management Accounting Tools Iranian Journal of Accounting, Auditing & Finance environmental management accounting oil refinery and petrochemical companies structural equation models |
| title | Modeling the Factors Affecting the Use of Environmental Management Accounting Tools |
| title_full | Modeling the Factors Affecting the Use of Environmental Management Accounting Tools |
| title_fullStr | Modeling the Factors Affecting the Use of Environmental Management Accounting Tools |
| title_full_unstemmed | Modeling the Factors Affecting the Use of Environmental Management Accounting Tools |
| title_short | Modeling the Factors Affecting the Use of Environmental Management Accounting Tools |
| title_sort | modeling the factors affecting the use of environmental management accounting tools |
| topic | environmental management accounting oil refinery and petrochemical companies structural equation models |
| url | https://ijaaf.um.ac.ir/article_24733_f0fc4a74b23ac4c93a78601ebf36aff2.pdf |
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