Accounting and various aspects of finance
mohammad namazi; Arezoo Mosallanejad
Abstract
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 ...
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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.
Darioush Akhtarshenas; Ahmad Khodamipour; omid pourheidari
Abstract
Promoting corporate sustainability, as an important strategy for companies, is not a coincidence, but can be improved by identifying and considering different factors. Therefore, identifying the effective factors on corporate sustainability is essential. The purpose of this research is to develop a model ...
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Promoting corporate sustainability, as an important strategy for companies, is not a coincidence, but can be improved by identifying and considering different factors. Therefore, identifying the effective factors on corporate sustainability is essential. The purpose of this research is to develop a model to explain the effective factors on corporate sustainability through exploratory combination approach. In the qualitative part of the research, a model for effective factors on corporate sustainability has been provided by interview with specialists and experts and by using a snowball sampling method based on the thematic analysis of the interviews. In the quantitative part, in order to evaluate the validity of the presented model, by using from questionnaire, opinions specialists and experts were obtained and analyzed by one-sample t-test and one-way ANOVA. Also, confirmatory factor analysis was used to determine the factor loadings of the indices of each component. The research results showed four dimensions include: company characteristics, management factors, market factors and macro factors, nine components include: structural characteristics, functional characteristics, individual level, organizational level, capital market, business factors, economic factors, social factors and political factors and sixty indicators are affecting on corporate sustainability. In addition to confirming many of identifying factors in previous research, new factors such as community culture, country policy, ethics, legal requirements, corporate social reputation, intellectual capital and product competitiveness have been identified as effective factors of corporate sustainability. The findings have important insights for various stakeholders such as government, legislative bodies, regulatory bodies, companies and researchers. Accordingly, it is recommended to Corporate Audit and the Securities Exchange Organization take the necessary steps for codification corporate sustainability laws and standards.
