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Determining Effective Factors on Adopting and Not Adopting Methods of Environmental Management Accounting


  • Sedighe Azizi

    () (Islamic Azad University)

  • Issa Fahim

    (Payame Noor University)

  • Saeed Shahrokhi

    (Islamic Azad University)


This research was performed in order to achieve three goals by EMA base including: 1-Developing theoretical literature of management accounting in Iran by adding EMA to its frame. 2-Recognizing current accounting methods for environmental costs management in Iran. 3-Determining effective factors on adopting methods of environmental management accounting. The results of achieving the first goal of research, in addition to theoretical development of country management accounting, a Persian rich and useful resource was provided in EMA field. In order to achieve the second goal of research, some interviews were performed by 45 financial managers or senior accountants employing in production companies the members of Tehran stock market. And in order to achieve the third goal and using the results and data obtained from interviews, 6 hypotheses were presented following by approving the effect of a factor. To test hypotheses, some questionnaires were transported for financial managers and directors of management accounting units of mentioned companies. Then data resulted from returning questionnaires were coded and analyzed by one sample T statistical test. Finally, according to results some suggestions were presented to speakers in order to use methods of environmental management accounting. Apart from theoretical development of this area of research, results and findings resulted from research approved challenges, times of using and operational cases of EMA in our industry. These methods can and must be used by companies about quality of reporting environmental aspects. This provides advantages not only for the same part but also for all environments in which we live.

Suggested Citation

  • Sedighe Azizi & Issa Fahim & Saeed Shahrokhi, 2013. "Determining Effective Factors on Adopting and Not Adopting Methods of Environmental Management Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 52-62, July.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:52-62

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    References listed on IDEAS

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    4. Nadia Smaili & Réal Labelle & Hervé Stolowy, 2009. "La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(1), pages 159-198.
    5. Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
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