فهرست نشریات علمی دسترسی آزاد ایران

Background: The oil, gas and petrochemical industries are widely considered as significant contributors to  environmental pollution. This recognition stems from the intricate nature and extensive utilization  of intermediate and production materials within these industries. Methods: In this study, the identification and prioritization of potential factors influencing  environmental management accounting (EMA) were conducted utilizing the fuzzy Delphi  method. To achieve this objective, an initial set of 20 prospective factors pertaining to EMA was  delineated through comprehensive review of pertinent background and theoretical literature.  Subsequently, a pairwise comparison questionnaire was administered to 34 experts in  management accounting, who were purposively sampled. Following this, the identified  influential factors were ranked utilizing the analytical hierarchy process (AHP) technique. Results: Eleven factors out of the initially proposed 20 questions pertaining to prospective  factors were prioritized as follows: planning to improve cleaner production techniques, green  design, green supply chain management, operational budgeting, research and development  expenses, green innovation, designing tools for predicting the environmental consequences,  evaluating an environmental investment, investing in renewable environmental projects,  environmental cost budgeting, and investing in social responsibility issues. Conclusion: The research indicates limited and fragmented implementation of EMAin  organizations, mainly at reactive and preventive stages. Yet, exceptions show its use for cost  savings and operational efficiency. As organizations advance in environmental strategy, there’s a  rising trend in using EMA for control and monitoring.