Investigating the impact of disclosing the social costs of the emission of gaseous pollutants on the reduction of air pollution

سال انتشار: 1403
محل انتشار: چهاردهمین کنفرانس بین المللی مهندسی صنایع ، بهره وری و کیفیت
کد COI اختصاصی: IPQCONF14_013
زبان مقاله: انگلیسی
تعداد مشاهده: 73

نویسندگان

Master of accounting, Department of accounting, University of Science and Culture, Tehran, Iran

Ph.D of environment, Department of Environment, Damavand Branch, IslamicAzad University, Damavand, Iran.

چکیده

Currently, in addition to being responsible for the efficiency of operations, the management of companies are also responsible for their actions and decisions that lead to inciting countless social problems. The lack of correct financial information about the costs caused by the emission of gaseous pollutants is a context that requires new and comprehensive procedures to prevent and reduce costs. Therefore, new information requirements regarding how to use accounting approaches are necessary for transparency, accountability and decision-making in organizations. This research in terms of the practical purpose and the method of data collection is descriptive-survey. Its statistical population includes all specialists and managers working in the environmental organization. A non-probability sampling method was used for sampling. The data was analyzed using Spss software and other statistical tests to detect the presence or absence of consensus among the respondents. The findings of the research show that disclosing the social costs of gaseous pollutants will reduce air pollution. Conclusion: It is necessary to prepare and formulate executive guidelines to create uniformity of procedures in order to meet the information needs of users.

کلیدواژه ها

disclosure, social cost, gaseous pollutant, air pollution

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