Developing a Model for Clean Production in Management Accounting Based on Grounded Theory and Thematic Analysis

Document Type : Original Article

Authors

1 Ph.D. student in accounting, Islamic Azad University, bandarabbas, Iran

2 Associate Professor, Department of Accounting and Finance, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

10.30495/ijfma.2023.68681.1888

Abstract

Background and purpose: The purpose of this study was to design a model for developing a cleaner production strategy of the company based on environmental management accounting.
Research method: Data collection was done through interviews. In this part of the research, 15 interviews were conducted with the participants. Also in this part of the research, theoretical sampling method has been used. Data analysis was performed using the Strauss and Corbin approach in three stages of open coding, axial coding and selective coding using NVivo and Maxqda software.
Findings: In general, this study showed that in the basic, preventive and operational stages, using environmental management accounting, resources can be managed in line with the company's cleaner production strategy, and the company's effectiveness and performance can also be improved. In addition, the company's goals can be controlled and monitored through the use of environmental management accounting.
Conclusion: Generally the results of this research are indicating that the uses of environmental management accounting in the initial stages of development of cleaner production strategy would lead to cost saving and the improvement of the companies’ efficiency; in fact, the high level of using environmental management accounting for the purpose of decision makings about the improvement of the cost management and organization, would have a significant efficiency.
Keywords: Management Accounting, Environmental Issues, Cleaner Production Strategy, Grounded Theory and Thematic analysis

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 9, Issue 35 - Serial Number 35
October 2024
Pages 173-188

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