نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی واحد قم، قم، ایران
2 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد قم، قم، ایران
3 گروه حسابداری،دانشکده علوم انسانی،دانشگاه آزاد اسلامی، قم، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Ecosystem accounting is an emerging framework for assessing the relationship between ecosystems and human well-being for national planning. The program directly looks at the sustainable development goal in which countries to integrate
Ecosystem values agree in national planning. The purpose of this study was to identify the components of an ecosystem accounting system using exploratory factor analysis and structural equation modeling. The purpose of this research is applied research and is in the category of causal research. In order to achieve the main goal after studying the theoretical foundations of the indices extracted, then the opinion of 10 experts and experts in the field of environmental accounting was obtained through interview and using Delphi technique and questionnaires containing 22 The sample was selected. The statistical sample consisted of 84 senior environmental experts and experienced members of the Iranian Society of Certified Accountants and Academic Members. Exploratory and confirmatory factor analysis using SPSS software (PLS) was used for data analysis. According to the data analysis, the components of ecosystem accounting include need, concepts, scope and feasibility, and the findings show that these components are effective factors in ecosystem accounting.
Keywords: Ecosystem accounting, needs, concepts, scope, feasibility
کلیدواژهها [English]