Document Type : Research Paper

Authors

• Sedighe Azizi ¹
• Hojatollah Salari ²
• Mohammad Hossein Ranjbar ³
• David Khodadadi ⁴

¹ Phd Student of Accounting, Islamic Azad University, bandarabas Branch

² Assistant Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

³ Department of Accounting and Finance, Faculty of Humanities, Ismalic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran

⁴ Assistant Professor, Islamic Azad University, bandarabas Branch, Hormozgan, Iran.

Abstract

The accounting information system can play a significant role in helping to protect the environment from polluting manufacturing companies. How the company's spending on the environment is reflected in the accounts or how they are disclosed are issues that accounting can address to the management by providing them with appropriate information. However, despite the important role of environmental accounting, no comprehensive index has been provided so far; Therefore, the main purpose of this study is to provide a comprehensive model of the relative importance of environmental accounting indicators. The present study was performed using mixed research method in both qualitative and quantitative sections. The statistical population of the research is in the qualitative part, the faculty members of the universities and in the quantitative part, 194 people are managers, experts and knowledgeable people in the field of environmental accounting. For the analysis of qualitative data, the method of the data theory of the foundation has been used and in a small part, structural equations have been used. The findings of the qualitative section showed that the six main categories of senior management commitment, strategy, uncertainty, social legitimacy, environmental monitoring and control and accounting information system have been identified as dimensions of the model. Finally, in the quantitative part of the model, the effect coefficient of change factors on the results showed the confirmation of the relationship and from the results of the fitness index, the value of fitness index was 0.943, which indicates the fit and strong utility of model.

Keywords

• Environmental Accounting
• Environment
• Structural Equation Modeling (SEM)