The Factors Affecting the Adoption of Enviromental Management Accounting in the Oil Refining and Petrochemical Companies with Structural Equation Modeling Aprpoach
Journal Title: Journal of Health Management and Informatics - Year 2017, Vol 4, Issue 3
Abstract
Introduction: Today, businesses must focus on profits on the one hand and social and environmental issues on the other hand to make balance between them. Conservation and sustainability are increasingly dependent on observance of corporate social responsibilities. For this reason, business units report on their sustainability and environmental accounting. The aim of this study was to examine and model the factors influencing the use of environmental management accounting tools from the points of view of financial managers and assistants who are in the oil refining and petrochemical companies. Method: The method used in this study was based on a descriptive survey and its design was quasi-experimental. For the field of study, a questionnaire including 5 general and 31 specific questions was used. The population consisted of financial administrators and assistants in oil refining and petrochemical companies, a subsidiary of the national oil company. There was no sampling method used and we tested the whole society including 182 people. To evaluate the reliability of the questionnaire, Cronbach’s Alpha and spilit-half were used. The measurement tools used in the study were reliable and none of the questions was removed. One sample t-test, Pearson correlation, confirmatory factor analysis, path analysis, structural equation modeling, two sample T-test and analysis of variance were performed by using LISREL and SPSS software. Results: The result of this test by using confirmatory factor analysis and structural equation test showed that the significance level of all the factors were larger than 1/96 and all the routes specified in the model were significant. Culture of the society in dealing with environmental issues, with a significance level of 5/54, had the greatest impact among the factors influencing the use of environmental management accounting tools. Conclusion: According to the results of the study, it is recommended that, by using personality tools, the right people should be appointed in organizational position in that agency to implement environmental management accounting and it is necessary to establish the use of tools in reducing environmental pollution.
Authors and Affiliations
Zohre Karimi, Mohsen Dastgir, Mehdi Arab Salehi
Keywords
Related Articles
- EP ID EP305372
- DOI -
- Views 49
- Downloads 0
The Sources of Work Stress among Nurses in Private Hospitals in Shiraz, 2016
Introduction: Since there are few studies on stress experienced by nursing staff in private hospitals, this study aimed to determine the sources of job stress among nurses in private hospitals in southwest of Iran. Metho...
Patient safety culture in teaching hospitals in Iran: assessment by the hospital survey on patient safety culture (HSOPSC)
Introduction: Patient safety culture is an important part of improvement in the safety of health care. Knowing its present status is required for development of safety culture. The present study aimed to evaluate the cur...
Founder’s Syndrome and Firm Performance of Small and Medium Scale Enterprises in Nigeria
Introduction: Founder’s syndromes have become a significant issue in SMEs performance. This study examined the impact of founder’s syndrome on firm performance of small and medium scale enterprises in Nigeria. Method: Th...
An Assessment of Infrastructures of Telemedicine at Shiraz University of Medical Sciences
Introduction: Telemedicine is defined as the ability to provide interactive health care by modern technologies and telecommunications which require related infrastructure and technologies. The aim of this study was to as...
Determinants of Physicians' Technology Acceptance for Mobile Health Services in Healthcare Settings
Introduction: World Health Organization reports indicated that the image of health care service delivery has changed by application of mobile health and wireless technologies for supporting and achieving the objectives o...