Identifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling

Document Type : Original Article

Authors
Ali lalbar 1
Reza Gholami Jamkarani 2
Hossein Jahangirnia 3
1 PhD in Accounting, Islamic Azad University, Qom Branch, Qom, Iran
2 Assistant Professor of Accounting, Islamic Azad University, Qom Branch, Qom, Iran
3 Accounting, Human sciences, Azad university, Qom, Iran
Abstract
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
Keywords
Ecosystem Accounting
Needs
Concepts
Scope
Feasibility
  1. مشورتی سازمان ملل،پیش نویس.(2017).SEEA: حسابداری اکوسیستم تجربی:توصیه های فنی،تهیه شده به عنوان بخشی از پروژه CBD / UNSD / UNEP مشترک در مورد پیشگیری ازحسابداری سرمایه طبیعی توسط NORAD
  2. میری کرم، ندا، مبرقی، نغمه.(1393). نقش خدمات اکوسیستمی در بهبود ارزیابی راهبردی محیط زیست، دوازدهمین همایش ملی ارزیابی اثرات محیط زیستی ایران.

 

 

  1. Bordt, M. (2018). Discourses in ecosystem accounting: a survey of the expert community. Ecological economics14(4), pp82-99.
  2. Cullen, D., & Whelan, C. (2006). Environmental management accounting: the state of play. Journal of Business & Economics Research, 4(10),pp 1-4.
  3. Edens, B., & Hein, L. (2013). Towards a consistent approach for ecosystem accounting. Ecological Economics, 90(2),pp 41-52.
  4. Eugénio, T., Costa Lourenço, I., & Morais, A. I. (2010). Recent developments in social and environmental accounting research. Social Responsibility Journal, 6(2), pp286-305.
  5. European, Commission.­(2011). Our life insurance, our natural capital: an EU biodiversity strategy to 2020, 244. COM, Brussels.
  6. Feger, C., & Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems. Accounting, Auditing & Accountability Journal, 30(7), pp1511-1536.
  7. Gray, R. (2007), “Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting”, Issues in Social and Environmental Accounting, 1(2), pp. 169–198.
  8. Hein, L., Obst, C., Edens, B., & Remme, R. P. (2015). Progress and challenges in the development of ecosystem accounting as a tool to analyse ecosystem capital. Current Opinion in Environmental Sustainability, 14(2), pp86-92.
  9. Hein, L., Obst, C., Edens, B., & Remme, R. P. (2015). Progress and challenges in the development of ecosystem accounting as a tool to analyse ecosystem capital. Current Opinion in Environmental Sustainability, 14(9), pp86-92.
  10. Hein, L., Obst, C., Edens, B., & Remme, R. P. (2015). Progress and challenges in the development of ecosystem accounting as a tool to analyse ecosystem capital. Current Opinion in Environmental Sustainability, 14(9), pp86-92.
  11. Kurunmaki, L. (1999). Making an accounting entity: the case of the hospital in Finnish health care reforms. European Accounting Review, 8(2),pp 219-237
  12. Lai, T. Y., Salminen, J., Jäppinen, J. P., Koljonen, S., Mononen, L., Nieminen, E., & Oinonen, S. (2018). Bridging the gap between ecosystem service indicators and ecosystem accounting in Finland. Ecological Modelling, 377(45),pp51-65.
  13. Latour, B. (2017). Reassembling the social: An introduction to actor-network-theory. Oxford, USA: OxfordUniversity Press
  14. MA,D. (2003). Ecosystems and Human Well-being: A Framework for Assessment. Millennium Ecosystem Assessmen.Island Press, Washington, D.C., USA.
  15. Mathews, M. R. (1997). Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate?. Accounting, Auditing & Accountability Journal, 10(4), pp481-531
  16. Murshed S.T.H., J.G. Davis, Hossain, L. (2018).­ Social Network Analysis and Organizational Disintegration: The Case of Enron Corporation, International Conference on Information Systems. Phoenix, AZ: Association for Information Systems.
  17. Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal, 21(2), pp240-267.
  18. Owen, D. (2017). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research, Accounting, Auditing & Accountability Journal, 21(2), pp 240–267.
  19. Parker, L. D. (2011). Twenty-one years of social and environmental accountability research: A coming of age. In Accounting Forum 35(1), pp. 1-10. Taylor & Francis.
  20. Richard, J. (2012). Comptabilité et développement durable(No. hal-01651227).
  21. Rijks, D., and Baradas, M. W. (2017). The clients for agro meteorological Agricultural andForest Meteorology, 103(7),pp 27-42.
  22. Spence, C., Husillos, J., & Correa-Ruiz, C. (2010). Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, 21(1),pp 76-89.
  23. (2010). The economics of ecosystems and biodiversity. Mainstreaming the economics of nature. A synthesis of the approach, conclusions and recommendations of TEEB. (www.teebweb.org).
  24. (2017). Technical Recommendations in Support of the System of Environmental–Economic Accounting 2012–Experimental Ecosystem Accounting.
  25. United Nations, European Commission, Food and Agriculture Organization, OECD, & World Bank. (2014). System of Environmental-economic Accounting 2012—Experimental Ecosystem Accounting. United Nations Statistics Division, New York, NY Retrieved from.
  26. Vardon, M., Burnett, P., Dovers, S., (2016). The accounting push and the policy pull: balancing environment and economic decisions. Ecol. Econ. 124:145–152. http:// dx.doi.org/10.1016/ecolecon.2016.01.021.