نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری،,واحد کرمانشاه،,دانشگاه آزاد اسلامی،,کرمانشاه،,ایران
2 گروه حسابداری،دانشکده اقتصاد و کار آفرینی،دانشگاه رازی،کرمانشاه،ایران
3 گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلا می ، کرمانشاه، ایران.
4 گروه آمار،واحد کرمانشاه،دانشگاه آزاد اسلامی، کرمانشاه، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Today, the value of environmental accounting is expanding. The reason for this can be the pressure of shareholders on managers to focus more on environmental issues and evaluate environmental performance. In order to achieve a better organizational environmental management, the implementation of environmental strategies and the use of environmental management accounting are among the main competitive advantages for many companies. The purpose of this research is to investigate the relationship between strategic management accounting and strategic environmental performance, considering the effects of environmental strategies. In order to validate the final research model, a 5-choice questionnaire was distributed among 384 available accountants and environment experts through the PORSA website. The findings showed that management accounting and environmental strategy have a significant impact on environmental performance and there is a significant relationship between management accounting and environmental strategy. Considering the importance of environmental performance, company managers should include strategic management accounting techniques as well as suitable environmental strategies in their plans.
کلیدواژهها [English]