Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators

Document Type : Original Article


1 Assistant Professor, Islamic Azad University, Baft Branch, Baft , Iran.

2 Accounting department, Faculty of Engineering, Besat Institute of Higher Education, Kerman, Iran.

3 Assistant Professor of Accounting, University of Hormozgan, BandarAbbas, Iran.



Those companies and industries whose activities have large-scale environmental, social, and economic effects are encountered with serious challenges in the field of information disclosure for green accounting activities. So, The aim of this research is to identify the influential variables on environmental accounting using the qualitative method of grounded theory. Moreover, it tries to investigate the effectiveness of this model using the ORESTE technique. The present research has been conducted using a mixed research method in the two qualitative and quantitative section. In the qualitative section, To collect the data required, the existing documents were studied, and 20 experts aware of the research subject were interviewed using the method of snowball sampling, and the statistical population of the research in the quantitative section is 194 managers, experts, and informed people in the field of environmental accounting. To analyze the qualitative data, open, axial, and selective coding have been used. Criteria were also prioritized using the ORESTE technique and a questionnaire. The results of the present study indicate the extraction of 6 axial coding and 91 open coding in the grounded theory qualitative method in the form of a paradigm model. Then, using paired comparisons in the ORESTE technique, after calculating the weight of the selected criteria of environmental accounting and ranking them, it was shown that the axial criteria of organizational justice, corporate social responsibility, and ethical charter had a higher degree of importance (weight).


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