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Identification of retrospective factors on environmental management accounting in the oil, gas and petrochemical industry
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Lida Bavandpour1   , Hamidreza Vakilifard 2 |
1- University of Science and Researc
2- University of Science and Researc , h-vakilifard@srbiau.ac.ir |
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Abstract: (497 Views) |
Environmental management accounting, as a new management tool, improves the environmental and financial performance of the organization through the promotion of environmental accountability. The results of examining the impact of the industry on the presentation of environmental reports show a significant difference in the type of disclosure in different industries.
The main purpose of this research is to identify the appropriate criteria for environmental management accounting in the oil and gas industry. the research was carried out in two separate stages during the years 2019 and 2018. First, after studying the theoretical foundations of the research , the qualitative research method was used using the fuzzy Delphi method, and then the ranking of the identified effective factors was done with the help of the AHP technique. As a result of the presented calculations, 15 factors were selected from 24 factors related to retrospective factors, which are respectively: water management, product life cycle assessment (LCA), energy management, material management , pollution management, environmental protection costs, Cost allocation , material and energy flow accounting , waste management, performance evaluation, pollution prevention costs, environmental renewal costs, risk assessment of various environmental effects high quality, and past evaluation of decisions related to environmental costs |
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| Keywords: retrospective factors, environmental management accounting, fuzzy Delphi technique, fuzzy AHP techniq |
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Full-Text [PDF 1267 kb]
(147 Downloads)
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Type of Study: Thesis(PhD.) |
Subject:
Environment
Received: 2023/01/9 | Accepted: 2023/04/8 | Published: 2023/09/1 | ePublished: 2023/09/1
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