The Utility of Applying Environmental Management Accounting Techniques and Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran

Document Type : Original Article


1 Associate Professor, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran (Corresponding Author)

2 PhD Candidate, Accounting, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran


The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the desirability of applying environmental management accounting techniques in companies with ISO 14001 and then by analytic hierarchy process (AHP), they were ranked according to their importance. The statistical population of the research is the companies with ISO 14001 in Iran. Statistical tests were used to assess the mean confidence interval of the population and SPSS and EViews software were used to analyze these companies. The findings showed that the surveyed population had only a strong understanding of the importance of environmental activities, and the environmental management accounting techniques used in these companies were not adequate and desirable. The high precision power indicates that companies tend to use environmental management accounting techniques, but due to lack of appropriate guidance and relevant standards in this area, companies have difficulty implementing environmental protection accounting.


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