Presenting an effective proposed model on the accounting system of environmental management in petrochemical and metal industries in Iran with a mixed approach
نویسندگان
1 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
3 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
4 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
doi
10.22075/ijnaa.2024.33252.4951چکیده
In recent years, the companies and factories active in our country have caused a lot of damage to the environment due to their unfavorable performance in the field of environmental management, which has caused very serious problems for the environment. Still, the evidence shows the different mechanisms of the environmental management accounting system. Does not exist. Therefore, the purpose of this research was based on the proposed model effective on the environmental management accounting system in petrochemical and metal industries in Iran with a mixed approach. This research is applied in terms of purpose and qualitative, which was analyzed. In the first stage, the qualitative method and semi-structured interviews were used to identify the model's components. In the qualitative part, 15 university experts were selected in a targeted way. To analyze the data of the qualitative section, the thematic analysis method was used using the Maxqiuda 2022 software. The results of the qualitative part showed that 63 primary concepts, 10 subcategories, and one main category were identified. Environmental marketing includes all activities designed to produce and facilitate exchanges intended to satisfy human needs or desires so that by satisfying these needs and desires, the least harmful impact on the natural environment will occur.
