ابراهیم‌پور، مجتبی، عیلامی رودمعجنی، فاطمه، و خسروی زادبند، حمید (1394). حسابداری زیستمحیطی و چالش‌های پیش روی آن در ایران. حسابداری سلامت، 4(3)، 108-128.
اشرف‌کاشانی، امیرحسین، تمجید‌یامجلو، علیرضا، و کیانی، کیومرث (1396). تحلیل اثرات نوآوری سبز بر محیط و عملکرد شرکت‌ها (مطالعه موردی: شرکت صنعت غذایی کورش «برند اویلا»، زیرمجموعه گروه صنعتی گلرنگ). مطالعات مدیریت و کارآفرینی، 18(3)، 69-85.
داوری، علی، و رضازاده، آرش. (1393). مدل‌سازی معادلات ساختاری با نرم‌افزار PLS. تهران: انتشارات دانشگاه تهران.
رحمانی، علی، و بشیری منش، نازنین. (1396). محرک‌های افشای اختیاری در بازار سرمایه ایران. مطالعات تجربی حسابداری مالی، 14(56), 1-32.
رحیمی، فرج اله، مهرابی، علی، و اسکندری، یاسر (1398). تأثیر تعهد زیستمحیطی بر نوآوری سبز و عملکرد پایدار با نقش تعدیل‌کنندگی آموزش زیستمحیطی کارکنان در شرکت‌های پتروشیمی ماهشهر. انسان و محیط‌زیست، 17(4)، 25-38.
زارع، ایمان، و شفیعی، افروز (1389). بررسی نقش حسابداری سبز در حفاظت از محیط‌زیست. ارائه‌شده در پنجمین همایش ملی زمین‌شناسی و محیط‌زیست، اسلامشهر.
سلیمانی، غلامرضا، و مجبوری یزدی، هدی. (1398). بررسی تأثیر استراتژی زیستمحیطی، عدم اطمینان زیستمحیطی و تعهد مدیریت ارشد بر عملکرد زیستمحیطی شرکتی: نقش حسابداری مدیریت زیستمحیطی. حسابداری مدیریت، 12(43)، 87-104.
شریفی، رحمان و شریفی، فاطمه (1399). نقش شیوه‌های نوآوری سبز در عملکرد زیستمحیطی و عملکرد مالی شرکت. ارائه‌شده در پنجمین همایش ملی اقتصاد، مدیریت و حسابداری، اهواز.
عزیزمحمدلو، حمید، فضلی، صفر، و محمدنژاد مدردی، سپیده (1396). انتخاب فناوری پاک و نوآوری سبز، راهکاری برای بهبود عملکرد زیستمحیطی صنایع کوچک و متوسط. فصلنامه توسعه تکنولوژی صنعتی، 15(30)، 5-12.
عزیزمحمدلو، حمید، و مدری محمدنژاد، سپیده (1395). تأثیر فشارهای محیطی بر عملکرد سازمان با تأکید بر انتخاب فناوری سبز. فصلنامه رشد فناوری، 13(49)، 41-48.
عزیزی، صدیقه، سالاری، حجت‌الله، رنجبر، محمدحسین، و خدادادی، داوود (1399). ارائه مدلی جامع از اهمیت نسبی شاخص‌های حسابداری زیستمحیطی با استفاده از معادلات ساختاری. مطالعات تجربی حسابداری مالی، 17(66), 173-203.
مروتی شریف‌‌آبادی، علی، نمک‌شناس جهرمی، مهسا، و ضیایی بیده، علیرضا (1393). بررسی تأثیر ابعاد نوآوری سبز بر عملکرد سازمان. مطالعات مدیریت صنعتی، 12(33)، 25-42.
نمازی، محمد، و مقیمی، فاطمه (1397). تأثیر نوآوری و نقش تعدیلی مسئولیت‌پذیری اجتماعی بر عملکرد مالی شرکت‌ها در صنایع مختلف. بررسی‌های حسابداری و حسابرسی، 25(2)، 289-310.
هومن، حیدرعلی (1384). مدل‌یابی معادلات ساختاری با استفاده از نرم‌افزار لیزرل. تهران: انتشارات سمت.
Aguilera-Caracuel, J., & Ortiz-de-Mandojana, N. (2013). Green Innovation and Financial Performance: An Institutional Approach. Organization & Environment, 26(4), 365-385. https://doi:10.1177/1086026613507931
Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship. International Journal of Energy Economics and Policy, 9, 299-306. https://doi:10.32479/ijeep.7438
Appiah, B. K., Zhang, D., Majumder, S. C., & Malepekola Precious, M. (2020). Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System. International Journal of Energy Economics and Policy, 10(1), 360-370. https://www.econjournals.com/index.php/ijeep/article/view/8697
Ar, I. M. (2012). The Impact of Green Product Innovation on Firm Performance and Competitive Capability: The Moderating Role of Managerial Environmental Concern. Procedia - Social and Behavioral Sciences, 62, 854-864. https://doi.org/10.1016/j.sbspro.2012.09.144
Baron, R., & Kenny, D. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51, 1173-1182. https://doi:10.1037//0022-3514.51.6.1173
Burritt, R. L. (2002). Environmental reporting in Australia: current practices and issues for the future. Business Strategy and the Environment, 11(6), 391-406. https://doi.org/10.1002/bse.343
Calza, F., Parmentola, A., & Tutore, I. (2017). Types of Green Innovations: Ways of Implementation in a Non-Green Industry. Sustainability, 9(8). https://doi:10.3390/su9081301
Chaudhry, N. I., Asad, H., Amir Ch., M., & Hussain, R. I. (2020). Environmental Innovation and Financial Performance: Mediating Role of Environmental Management Accounting and Firm’s Environmental Strategy. Pakistan Journal of Commerce and Social Sciences, 14(3), 715-737. http://hdl.handle.net/10419/224961
Chen, Y.-S. (2008). The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms. Journal of Business Ethics, 77(3), 271-286. https://doi:10.1007/s10551-006-9349-1
Chen, Y.-S., Lai, S.-B., & Wen, C.-T. (2006). The Influence of Green Innovation Performance on Corporate Advantage in Taiwan. Journal of Business Ethics, 67, 331-339. https://doi:10.1007/s10551-006-9025-5
Cheng, C. C. J., Yang, C.-l., & Sheu, C. (2014). The link between eco-innovation and business performance: a Taiwanese industry context. Journal of Cleaner Production, 64, 81-90. https://doi.org/10.1016/j.jclepro.2013.09.050
Chiou, T.-Y., Chan, H. K., Lettice, F., & Chung, S. H. (2011). The influence of greening the suppliers and green innovation on environmental performance and competitive advantage in Taiwan. Transportation Research Part E: Logistics and Transportation Review, 47(6), 822-836. https://doi.org/10.1016/j.tre.2011.05.016
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007
Christine, D., Yadiati, W., Afiah, N., & Fitrijanti, T. (2019). The Relationship of Environmental Management Accounting, Environmental Strategy and Managerial Commitment with Environmental Performance and Economic Performance. International Journal of Energy Economics and Policy, 9, 458-464. https://doi:10.32479/ijeep.8284
Christmann, P. (2000). Effects of “Best Practices” of Environmental Management on Cost Advantage: The Role of Complementary Assets. Academy of Management Journal, 43. https://doi:10.2307/1556360
Driessen, P. H., Hillebrand, B., Kok, R. A. W., & Verhallen, T. M. M. (2013). Green New Product Development: The Pivotal Role of Product Greenness. IEEE Transactions on Engineering Management, 60(2), 315-326. https://doi:10.1109/TEM.2013.2246792
Eiadat, Y., Kelly, A., Roche, F., & Eyadat, H. (2008). Green and competitive? An empirical test of the mediating role of environmental innovation strategy. Journal of World Business,43(2), 131-145. https://doi.org/10.1016/j.jwb.2007.11.012
Esfahbodi, A., Zhang, Y., & Watson, G. (2016). Sustainable supply chain management in emerging economies: Trade-offs between environmental and cost performance. International Journal of Production Economics, 181, 350-366. https://doi.org/10.1016/j.ijpe.2016.02.013
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. https://doi:10.1108/09513571011080180
González-Blanco, J., Coca-Pérez, J. L., & Guisado-González, M. (2018). The Contribution of Technological and Non-Technological Innovation to Environmental Performance. An Analysis with a Complementary Approach. Sustainability, 10(11). https://doi:10.3390/su10114014
Hansen, D. R., & Mowen, M. M. (2005). Environmental Cost Management, Management Accounting. Thomson South-Western, Mason, OH.
International Federation of Accountants. (2005). International Guidance Document, Environmental Management Accounting. Retrieved from http://www.ifac.org/system/files/publications/files/international-guidance-docu-2.pdf
Jermsittiparsert, K., Somjai, S., & Toopgajank, S. (2020). Factors Affecting Firm’s Energy Efficiency and Environmental Performance: The Role of Environmental Management Accounting, Green Innovation and Environmental Proactivity. International Journal of Energy Economics and Policy, 10, 325-331. https://doi:10.32479/ijeep.9220
Latan, H., Chiappetta Jabbour, C. J., Lopes de Sousa Jabbour, A. B., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297-306. https://doi.org/10.1016/j.jclepro.2018.01.106
Latif, B., Mahmood, Z., Tze San, O., Mohd Said, R., & Bakhsh, A. (2020). Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption. Sustainability, 12(11). https://doi:10.3390/su12114506
Lin, R.-J., Tan, K.-H., & Geng, Y. (2013). Market demand, green product innovation, and firm performance: evidence from Vietnam motorcycle industry. Journal of Cleaner Production, 40, 101-107. https://doi.org/10.1016/j.jclepro.2012.01.001
Namazi, M., & Namazi, N.-R. (2016). Conceptual Analysis of Moderator and Mediator Variables in Business Research. Procedia Economics and Finance, 36, 540-554. https://doi.org/10.1016/S2212-5671(16)30064-8
Ren, T. (2009). Barriers and drivers for process innovation in the petrochemical industry: A case study. Journal of Engineering and Technology Management, 26, 285-304. https://doi:10.1016/j.jengtecman.2009.10.004
Saeidi, S. P., Othman, M., Saeidi, P., & Saeidi, S. (2018). The moderating role of environmental management accounting between environmental innovation and firm financial performance. International Journal of Business Performance Management, 19, 326. https://doi:10.1504/IJBPM.2018.092759
Singh, M., Chakraborty, A., & Roy, M. (2016). The link among innovation drivers, green innovation and business performance: Empirical evidence from a developing economy. World Review of Science, Technology and Sustainable Development, 12, 316. https://doi:10.1504/WRSTSD.2016.082191
Singh, S. K., Giudice, M. D., Chierici, R., & Graziano, D. (2020). Green innovation and environmental performance: The role of green transformational leadership and green human resource management. Technological Forecasting and Social Change, 150, 119762. https://doi.org/10.1016/j.techfore.2019.119762
Sobel, M. E. (1982). Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models. Sociological Methodology, 13, 290-312. https://doi:10.2307/270723
Tseng, M.-L., Huang, F.-h., & Chiu, A. S. F. (2012). Performance drivers of green innovation under incomplete information. Procedia - Social and Behavioral Sciences, 40, 234-250. https://doi.org/10.1016/j.sbspro.2012.03.186
Wong, C. Y., Wong, C. W. Y., & Boon-itt, S. (2020). Effects of green supply chain integration and green innovation on environmental and costnce. International Journal of Production Research, 58(15), 4589-4609. https://doi:10.1080/00207543.2020.1756510
Xie, X., Huo, J., & Zou, H. (2019). Green process innovation, green product innovation, and corporate financial performance: A content analysis method. Journal of Business Research, 101, 697-706. https://doi.org/10.1016/j.jbusres.2019.01.010
Xue, M., Boadu, F., & Xie, Y. (2019). The Penetration of Green Innovation on Firm Performance: Effects of Absorptive Capacity and Managerial Environmental Concern. Sustainability, 11(9). https://doi:10.3390/su11092455
Zhu, Q., Sarkis, J., & Lai, K.-h. (2013). Institutional-based antecedents and performance outcomes of internal and external green supply chain management practices. Journal of Purchasing and Supply Management, 19(2), 106-117. https://doi.org/10.1016/j.pursup.2012.12.001
Ashraf Kashani, A., Tamjidyamjelo, A., & Kiyani, K. (2017). Analysis of the effects of green innovation on the environment and performance of companies (Case study: Kourosh Food Industry Company "Ovil Brand", a subset of Safflower Industrial Group). Management and Entrepreneurship Studies, 18(3), 69-85. [In Persian]
Azizi, S., Salari, H., Ranjbar, M. H., & Davood, K. (2020). Provide a Comprehensive Model of the Relative Importance of Environmental Accounting Indicators Using Modeling (SEM). Empirical studies of financial accounting, 17(66), 173-203. [In Persian]
Azizmohamadlo, H., Fazli, S., & Mohammadnejad Medardi, S. (2017). Clean technology selection and green innovation, a strategy to improve the environmental performance of SMEs. Quarterly Journal of Industrial Technology Development, 15(30), 5-12. [In Persian]
Azizmohamadlo, H., & Mohammadnejad Medardi, S. (2017). The effect of environmental pressures on the performance of the organization with emphasis on the choice of green technology. Technology Growth Quarterly, 13(49), 41-48. [In Persian]
Davari, A., & Rezazadeh, A. (2014). Structural equation modeling with PLS software. Tehran: University of Tehran Press. [In Persian]
Ebrahimpour, M., Ilami Roud Maajani, F., & Khosravi Zadband, H. (2015). Environmental Accounting and the Challenges towards It in Iran. Health Accounting, 4(3), 108-128. [In Persian]
Hooman, H. (2005). Structural equation modeling using LISREL software. Tehran: Samt Publications. [In Persian]
Morovati sharifabadi, A., Namakshenas Jahromi, M., & Ziaei Bideh, A. (2015). Investigating the effect of green innovation dimensions on firm performance. Industrial Management Studies, 12(33), 25-42. [In Persian]
Namazi, M., & Moghimi, F. (2018). Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries. Accounting and Auditing Review, 25(2), 289-310. [In Persian]
Rahimi, F., Mehrabi, A., & Eskandari, Y. (2020). The Effect of Environmental Commitment on Green innovation and Sustainable Performance with Moderating Role of Environmental Training in Mahshahr Petrochemical Companies. Human and Environment, 17(4), 25-38. [In Persian]
Rahmani, A., & Bashirimanesh, N. (2017). Determinants of Voluntary Disclosure in Iran Capital Market. Empirical studies of financial accounting, 14(56), 1-32. [In Persian]
Sharifi, R., & Sharifi, F. (2021). Investigating the role of green accounting in environmental protection. Paper presented at the Fifth National Conference on Economics, Management and Accounting, Ahvaz. [In Persian]
Soleimani, G., & Majbouri Yazdi, H. (2020). The Impact of Environmental Strategy, Environmental Uncertainty and Leadership Commitment on Corporate Environmental Performance: The Role of Environmental Management Accounting. Management Accounting, 12(43), 87-104. [In Persian]
Zare, I., & Shafiei, A. (2011). Investigating the role of green accounting in environmental protection. Paper presented at the Fifth National Conference on Geology and Environment, Islamshahr. [In Persian]
)