Determining Effective Factors on Adopting and Not Adopting Methods of Environmental Management Accounting
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2013, Vol 3, Issue 3
Abstract
This research was performed in order to achieve three goals by EMA base including: 1 -Developing theoretical literature of management accounting in Iran by adding EMA to its frame. 2 -Recognizing current accounting methods for environmental costs management in Iran. 3 -Determining effective factors on adopting methods of environmental management accounting. The results of achieving the first goal of research, in addition to theoretical development of country management accounting, a Persian rich and useful resource was provided in EMA field. In order to achieve the second goal of research, some interviews were performed by 45 financial managers or senior accountants employing in production companies the members of Tehran stock market. And in order to achieve the third goal and using the results and data obtained from interviews, 6 hypotheses were presented following by approving the effect of a factor. To test hypotheses, some questionnaires were transported for financial managers and directors of management accounting units of mentioned companies. Then data resulted from returning questionnaires were coded and analyzed by one sample T statistical test. Finally, according to results some suggestions were presented to speakers in order to use methods of environmental management accounting. Apart from theoretical development of this area of research, results and findings resulted from research approved challenges, times of using and operational cases of EMA in our industry. These methods can and must be used by companies about quality of reporting environmental aspects. This provides advantages not only for the same part but also for all environments in which we live.
Authors and Affiliations
Sedighe Azizi, Issa Fahim, Saeed Shahrokhi
Keywords
Related Articles
- EP ID EP135933
- DOI 10.6007/IJARAFMS/v3-i3/35
- Views 114
- Downloads 0
Leadership Powers and Career Contentment
Employees have different gratification about their career in different organizational sectors. The aim of this study is to explore the differences in career gratification of public and private sector’s. To probe this man...
The Impact of Human Resource Management Practices on Innovation Performance. An Empirical Study on Jordanian Private Hospitals
The purpose of this study is to identify the impact of human resource management practices on the innovation performance of the (14) Jordanian private hospitals operating at Amman city. The sample of the study included a...
Achieving a Sustainable Business: The Role of Environmental Management Accounting in Corporate Governance
This paper establishes the relevance of Environmental management accounting (EMA) as an inevitable system for ensuring effective corporate governance. In contemporary business, corporate leaders globally stress on ensuri...
Relationship between HRM Practices and Organizational Commitment of Employees: An Empirical Study of Textile Sector in Pakistan
The objective of this study is to examine the relationship between HRM practices and organizational commitment of employees in various sectors in Pakistan. In this era, organizations are striving hard to attract and reta...
Analysis of Non-Interest Income of Commercial Banks in Ghana
Banks in recent times have changed their focus from depending heavily on interest income to generating revenue from fee generating activities. This paper identifies and discusses some factors common with banks that engag...