Capacity Building of Green Accounting Consequences Based on the Explanation of Strategic Management Accounting Techniques(مقاله علمی وزارت علوم)
حوزههای تخصصی:
Strategic management accounting, including systems and processes in the modern era, is characterized by changes in the competitive environment that, Can be achieved through the participation of companies in the management accounting system, Assist financial managers to make decisions in the value chain and develop green accounting functions. Unfortunately, though, over time, strategic management accounting techniques are still unknown to corporate executives, especially in environmental processes, leading to a decline in corporate participation in strategic decision making. The Purpose of this research is Capacity Building Green Accounting Consequences Based on Explanation of Strategic Management Accounting Techniques by analysis of CARD and developed the theory of Rough (ERST). The methodology of this research is developmental, applied and hybrid and two groups of target population participated in this research. In the first part of 15 experts in the field of accounting at the university level an In the second part, 35 executives participated matrix Tehran Stock Exchange through a questionnaire that both the target population, sampling was homogenous. In this research, in the qualitative part, the components and indices related to the research variables were selected based on content analysis and cross-analysis and then based on Delphi analysis and hierarchical analysis in order to achieve theoretical adequacy. Then, in the quantitative section, through the analysis of the Rough Complex analysis, the decision tree determined the most effective green accounting function/outcome and strategic management accounting technique, and finally, the product life cycle costing technique is the most effective strategic management accounting technique for enhancing green accounting functions. In fact, the results showed that product cycle costing technique is a factor for enhancing the cost savings of recycling and waste recycling costs and increasing the competitiveness of the company as a component of green accounting competitive Consequences.