Providing an effective model on environmental management accounting system in petrochemical and metal industries in Iran

The purpose of this study was to provide a proposed model affecting the environmental management accounting system in the petrochemical and metal industries in Iran. In order to conduct research, first, by studying the literature and research background with the method of documentary and library studies and the exploratory method, interview questions and research questionnaires have been identified. After analyzing the interviews, in addition to identifying the dimensions and factors affecting the research variables, it is possible to provide a model and conceptual framework for the research. The statistical population of the research in the qualitative sector is all knowledgeable managers in the petrochemical and metal industries and experts in the accounting profession in the country. The analysis consists of two parts: qualitative and quantitative. Interviews were conducted with ۱۵ experts and theoretical foundations of the research, and in a small part of the work, a questionnaire was distributed and collected among ۱۳۰ employees of petrochemical and metal industry experts. First, the validity and reliability of reagents and constructs were determined using different tests such as mean-variance and Cronbach's alpha. Then, the research variables were examined using the output of software algorithms (SmartPLS ۳). These two outputs show the path coefficients between the variables and the value of the t-statistic. Prioritization of effective components on the implementation of environmental management accounting system in petrochemical and metal industries using Friedman analysis of variance showed that the environmental results component has a better rank and has the first rank and the customer environmental cooperation component ranks second and the management component The indoor environment ranks third.

کلیدواژه ها:

accounting system ، environmental management ، petrochemical and metal industries in Iran