Providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies: Polar Matrix Analysis

Document Type : Original Article

Authors

1 Phd Student, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

2 Department of Accounting, , Masjed-soleiman Branch, Islamic Azad University، Masjed-soleiman, Iran

3 Department of Economic, Ahvaz Branch , Islamic Azad University, Ahvaz, Iran

4 Department of Accounting , Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

Abstract

The Purpose of this research is providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies by Grounded Theory, Fuzzy Dematel and Polar Matrix Analysis. In this research, which is based on qualitative and quantitative methodology, first, 18 university experts in the field of accounting and finance participated in the analysis of Grounded Theory and Delphi, and then in the quantitative section, 23 managers of the top 50 companies of the Tehran Stock Exchange participated in two Fuzzy Dematel and polar matrix. The data collection method was based on qualitative methodology through field theory analysis (Grounded Theory), which collected the necessary data by conducting interviews, and after coding the research model, it was designed based on the theoretical framework. Then, in order to assess the level of reliability, Delphi analysis was used with the aim of achieving the theoretical adequacy of the main components of the research, finally, in the quantitative section, first by means of Fuzzy Dematel analysis and then pairwise and diagonal comparison between conceptual codes in several stages and accordingly, provide Micmac analysis chart. The results confirmed the existence of two categories of intra-organizational and extra-organizational values of green accounting based on the four main components of Information Advantage; Cost Advantage; Competitive Advantage and Ecological Advantage confirmed after conceptual coding. Then, based on Fuzzy Dematel analysis, the cost advantage is the most important consequence of the internal and external organizational values of green accounting.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 7, Issue 24 - Serial Number 24
January 2022
Pages 133-158

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