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Analysis of Factors Affecting the Adoption and Use of Environmental Management Accounting to Provide a Conceptual Model

Author

Listed:
  • Zohre Karimi

    (Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran,)

  • Mohsen Dastgir

    (Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran,)

  • Mehdi Arab Saleh

    (Department of Accounting, Isfahan Branch, Isfahan University, Isfahan, Iran.)

Abstract

The present study examines and modeling the factors influencing the use of environmental management accounting tools from the financial managers and assistants point of view, who are in the oil refining and petrochemical companies. For this purpose, five main hypotheses have been developed and tested by using questionnaire. The result of this test by using, confirmatory factor analysis and structural equation test showed that from financial managers and assistants' point of view, resistance to change, lack of standards and methods for gathering and allocation of environmental costs and lack of standards, competitive environment and society culture in dealing with environmental issues are the factors that influence the use of environmental management accounting tools. The result of the fifth hypothesis test showed that except sex, all of the personal characteristic of managers and assistants like professional work experience, field of study, academic paper and age have meaningful influence on the financial managers and assistants' point of view in the ratio of some effective factors in using the environmental management accounting tools.

Suggested Citation

  • Zohre Karimi & Mohsen Dastgir & Mehdi Arab Saleh, 2017. "Analysis of Factors Affecting the Adoption and Use of Environmental Management Accounting to Provide a Conceptual Model," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 555-560.
    • Handle: RePEc:eco:journ1:2017-03-73
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    Citations

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    Cited by:

    1. Nirman Noor Afiqi Mat Yusoh & Tuan Zainun Tuan Mat, 2020. "Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 31-42, June.
    2. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.

    More about this item

    Keywords

    Environmental Management Accounting; Oil Refining Company; Path Analysis;
    All these keywords.

    JEL classification:

    • C32 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence

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