Designing an Integrated Water Management Accounting Model Using Balanced Scorecard
The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2021-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_13407_3e59f5b1b1e2e466fefb6f8ea3135867.pdf |
| _version_ | 1797378243172499456 |
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| author | mohammad namazi Arezoo Mosallanejad |
| author_facet | mohammad namazi Arezoo Mosallanejad |
| author_sort | mohammad namazi |
| collection | DOAJ |
| description | The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the meta- synthesis method, 33 particular studies which have a direct relationship with water accounting and management have been chosen. In the quantitative part, in order to assess the validity of the proposed model, using a questionnaire, the statistical population was active accountants in related industries in the field of water. Finally, using Cohen's sampling method, the opinions of 136 experts were received and analyzed using One Sample T-Test., In order to determine the factor loading of the indicators of each component, confirmatory factor analysis was used and the research hypotheses were tested. The results showed that the water management accounting model in Iran using Phenomenology method and balanced scorecard method includes 6 prospective: Finance, customer, internal processes, growth and learning, reputation and sustainability. The components of the model include 20 items: cost, efficiency, sales, expenses, water quality, water quantity, human capital, and so on and managers and in total 52 indicators constitute the water management accounting model. |
| first_indexed | 2024-03-08T20:04:56Z |
| format | Article |
| id | doaj.art-55a16c4f10c14a3d83d8e46c03290b55 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:04:56Z |
| publishDate | 2021-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-55a16c4f10c14a3d83d8e46c03290b552023-12-23T10:38:17ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192021-12-011872275610.22054/qjma.2021.61932.228413407Designing an Integrated Water Management Accounting Model Using Balanced Scorecardmohammad namazi0Arezoo Mosallanejad1professor of Accounting Shiraz university,Iran,ShirazPhD.D. Accounting, University of Shiraz,,Iran, ShirazThe purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the meta- synthesis method, 33 particular studies which have a direct relationship with water accounting and management have been chosen. In the quantitative part, in order to assess the validity of the proposed model, using a questionnaire, the statistical population was active accountants in related industries in the field of water. Finally, using Cohen's sampling method, the opinions of 136 experts were received and analyzed using One Sample T-Test., In order to determine the factor loading of the indicators of each component, confirmatory factor analysis was used and the research hypotheses were tested. The results showed that the water management accounting model in Iran using Phenomenology method and balanced scorecard method includes 6 prospective: Finance, customer, internal processes, growth and learning, reputation and sustainability. The components of the model include 20 items: cost, efficiency, sales, expenses, water quality, water quantity, human capital, and so on and managers and in total 52 indicators constitute the water management accounting model.https://qjma.atu.ac.ir/article_13407_3e59f5b1b1e2e466fefb6f8ea3135867.pdfwater management accountingbalanced scorecardmeta-synthesisfactor analysiswater indicators |
| spellingShingle | mohammad namazi Arezoo Mosallanejad Designing an Integrated Water Management Accounting Model Using Balanced Scorecard مطالعات تجربی حسابداری مالی water management accounting balanced scorecard meta-synthesis factor analysis water indicators |
| title | Designing an Integrated Water Management Accounting
Model Using Balanced Scorecard |
| title_full | Designing an Integrated Water Management Accounting
Model Using Balanced Scorecard |
| title_fullStr | Designing an Integrated Water Management Accounting
Model Using Balanced Scorecard |
| title_full_unstemmed | Designing an Integrated Water Management Accounting
Model Using Balanced Scorecard |
| title_short | Designing an Integrated Water Management Accounting
Model Using Balanced Scorecard |
| title_sort | designing an integrated water management accounting model using balanced scorecard |
| topic | water management accounting balanced scorecard meta-synthesis factor analysis water indicators |
| url | https://qjma.atu.ac.ir/article_13407_3e59f5b1b1e2e466fefb6f8ea3135867.pdf |
| work_keys_str_mv | AT mohammadnamazi designinganintegratedwatermanagementaccountingmodelusingbalancedscorecard AT arezoomosallanejad designinganintegratedwatermanagementaccountingmodelusingbalancedscorecard |