The Systematic Model of Implementing Energy Accounting Procedures
نویسندگان
1 Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran
2 Department of Accounting, BG.C., Islamic Azad University, Bandargaz, Iran
3 Department of Accounting, Faculty of Economics and Administrative, Sciences, University of Qom, Qom, Iran
4 Department of Accounting, QO.C., Islamic Azad University, Qom, Iran
5 Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran
doi
10.22097/eeer.2025.511718.1356چکیده
Energy accounting as an important part of firms' sustainability processes can play a decisive role in gaining higher social legitimacy. Therefore, the aim of this study is approaching the systematic model of implementing energy accounting procedures for sustainable development. In this study, which is considered developmental/exploratory in terms of methodology, during two qualitative and quantitative phases, an effort was made to first provide the theoretical framework for the implementation of energy accounting procedures to achieve sustainable corporate development then, by explaining the core components in the context of capital market companies, a system model will be presented as a strategic roadmap that determines the drivers and outcomes based on the investigated phenomenon. For this purpose were used in the qualitative phase, ground theory and Delphi processes and was considered in the quantitative phase of the study, the process of systematic representation. The results of the study in the qualitative phase were based on 12 interviews and 283 codes emerged, indicating the determination of 3 categories, 6 components and 29 propositional themes then after the Delphi analysis, by verifying the reliability of the components and themes, it was possible to embed key dimensions in capital market firms through the process of systematic representation. In the quantitative phase of the study, the results showed that accounting value creation mechanisms as the most stimulating component of the social functions of energy disclosure to achieve sustainability can be considered as an important result of the investment approach mechanism at this level of accounting implementation procedures. The obtained results indicate that in order to achieve sustainability as a competitive priority, companies need the infrastructural development of accounting procedures based on the appropriate methods of energy disclosure and transformation in the consumption of fossil fuel energy with alternative energies in accordance with the patterns of reducing environmental pollution.
