Modeling the Factors Affecting the Use of Environmental Management Accounting Tools

The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and t...

Full description

Saved in:
Bibliographic Details
Published in:Iranian journal of accounting, auditing & finance (Online) auditing & finance (Online), 2017-02, Vol.1 (1)
Main Authors: Zohre Karimi, Mohsen Dastgir, Mehdi Arab Salehi
Format: Article
Language:English
Subjects:
environmental management accounting
oil refinery and petrochemical companies
structural equation models
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page
container_issue 1
container_start_page
container_title Iranian journal of accounting, auditing & finance (Online)
container_volume 1
creator Zohre Karimi
Mohsen Dastgir
Mehdi Arab Salehi
description The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and tested using the models of structural equations. The required data were also collected by a questionnaire. According to the financial managers and based on their assistants’ point of view, limited resources and lack of financial support, specialist human resources, knowledge, support of management, the complexity of the tools, and the ability to create comparative advantages are the factors affecting the use of environmental management accounting tools. The findings of the fifth hypothesis also show that except sex, all of the personal characteristics of financial managers and financial managers’ assistants, such as professional experience, field of study, academic qualification, and age have a significant impact on some effective factors in using the environmental management accounting tools
doi_str_mv 10.22067/ijaaf.v1i1.69650
format article
fullrecord <record><control><sourceid>doaj</sourceid><recordid>TN_cdi_doaj_primary_oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><doaj_id>oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f</doaj_id><sourcerecordid>oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f</sourcerecordid><originalsourceid>FETCH-doaj_primary_oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f3</originalsourceid><addsrcrecordid>eNqtjM1OAyEYRYnRxEb7AO54gRmB4a_LxrTRRVeta_KVgZEJBQPYxLdXG30DV_fck5uL0AMlPWNEqscwA_j-TAPt5UoKcoUWTGjdScrZ9TcrqjpOB3qLlrXOhBC2okRwukD7XR5dDGnC7c3hLdiWS8Vr751tf_a1Opw93qRzKDmdXGoQ8Q4STO6n4LW1-SNd5oecY71HNx5idcvfvEMv283h6bkbM8zmvYQTlE-TIZiLyGUyUFqw0RmmPYejH8WgBZdWaTfKQXItrBL2SPzwn19fj0pihg</addsrcrecordid><sourcetype>Open Website</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>Modeling the Factors Affecting the Use of Environmental Management Accounting Tools</title><source>DOAJ Directory of Open Access Journals</source><creator>Zohre Karimi ; Mohsen Dastgir ; Mehdi Arab Salehi</creator><creatorcontrib>Zohre Karimi ; Mohsen Dastgir ; Mehdi Arab Salehi</creatorcontrib><description>The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and tested using the models of structural equations. The required data were also collected by a questionnaire. According to the financial managers and based on their assistants’ point of view, limited resources and lack of financial support, specialist human resources, knowledge, support of management, the complexity of the tools, and the ability to create comparative advantages are the factors affecting the use of environmental management accounting tools. The findings of the fifth hypothesis also show that except sex, all of the personal characteristics of financial managers and financial managers’ assistants, such as professional experience, field of study, academic qualification, and age have a significant impact on some effective factors in using the environmental management accounting tools</description><identifier>ISSN: 2717-4131</identifier><identifier>EISSN: 2588-6142</identifier><identifier>DOI: 10.22067/ijaaf.v1i1.69650</identifier><language>eng</language><publisher>Ferdowsi University of Mashhad</publisher><subject>environmental management accounting ; oil refinery and petrochemical companies ; structural equation models</subject><ispartof>Iranian journal of accounting, auditing &amp; finance (Online), 2017-02, Vol.1 (1)</ispartof><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,864,2102,27924,27925</link.rule.ids></links><search><creatorcontrib>Zohre Karimi</creatorcontrib><creatorcontrib>Mohsen Dastgir</creatorcontrib><creatorcontrib>Mehdi Arab Salehi</creatorcontrib><title>Modeling the Factors Affecting the Use of Environmental Management Accounting Tools</title><title>Iranian journal of accounting, auditing &amp; finance (Online)</title><description>The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and tested using the models of structural equations. The required data were also collected by a questionnaire. According to the financial managers and based on their assistants’ point of view, limited resources and lack of financial support, specialist human resources, knowledge, support of management, the complexity of the tools, and the ability to create comparative advantages are the factors affecting the use of environmental management accounting tools. The findings of the fifth hypothesis also show that except sex, all of the personal characteristics of financial managers and financial managers’ assistants, such as professional experience, field of study, academic qualification, and age have a significant impact on some effective factors in using the environmental management accounting tools</description><subject>environmental management accounting</subject><subject>oil refinery and petrochemical companies</subject><subject>structural equation models</subject><issn>2717-4131</issn><issn>2588-6142</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2017</creationdate><recordtype>article</recordtype><sourceid>DOA</sourceid><recordid>eNqtjM1OAyEYRYnRxEb7AO54gRmB4a_LxrTRRVeta_KVgZEJBQPYxLdXG30DV_fck5uL0AMlPWNEqscwA_j-TAPt5UoKcoUWTGjdScrZ9TcrqjpOB3qLlrXOhBC2okRwukD7XR5dDGnC7c3hLdiWS8Vr751tf_a1Opw93qRzKDmdXGoQ8Q4STO6n4LW1-SNd5oecY71HNx5idcvfvEMv283h6bkbM8zmvYQTlE-TIZiLyGUyUFqw0RmmPYejH8WgBZdWaTfKQXItrBL2SPzwn19fj0pihg</recordid><startdate>20170201</startdate><enddate>20170201</enddate><creator>Zohre Karimi</creator><creator>Mohsen Dastgir</creator><creator>Mehdi Arab Salehi</creator><general>Ferdowsi University of Mashhad</general><scope>DOA</scope></search><sort><creationdate>20170201</creationdate><title>Modeling the Factors Affecting the Use of Environmental Management Accounting Tools</title><author>Zohre Karimi ; Mohsen Dastgir ; Mehdi Arab Salehi</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-doaj_primary_oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2017</creationdate><topic>environmental management accounting</topic><topic>oil refinery and petrochemical companies</topic><topic>structural equation models</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Zohre Karimi</creatorcontrib><creatorcontrib>Mohsen Dastgir</creatorcontrib><creatorcontrib>Mehdi Arab Salehi</creatorcontrib><collection>DOAJ Directory of Open Access Journals</collection><jtitle>Iranian journal of accounting, auditing &amp; finance (Online)</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Zohre Karimi</au><au>Mohsen Dastgir</au><au>Mehdi Arab Salehi</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Modeling the Factors Affecting the Use of Environmental Management Accounting Tools</atitle><jtitle>Iranian journal of accounting, auditing &amp; finance (Online)</jtitle><date>2017-02-01</date><risdate>2017</risdate><volume>1</volume><issue>1</issue><issn>2717-4131</issn><eissn>2588-6142</eissn><abstract>The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical companies. For the purpose of the study, five hypotheses were developed and tested using the models of structural equations. The required data were also collected by a questionnaire. According to the financial managers and based on their assistants’ point of view, limited resources and lack of financial support, specialist human resources, knowledge, support of management, the complexity of the tools, and the ability to create comparative advantages are the factors affecting the use of environmental management accounting tools. The findings of the fifth hypothesis also show that except sex, all of the personal characteristics of financial managers and financial managers’ assistants, such as professional experience, field of study, academic qualification, and age have a significant impact on some effective factors in using the environmental management accounting tools</abstract><pub>Ferdowsi University of Mashhad</pub><doi>10.22067/ijaaf.v1i1.69650</doi><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 2717-4131
ispartof Iranian journal of accounting, auditing & finance (Online), 2017-02, Vol.1 (1)
issn 2717-4131
2588-6142
language eng
recordid cdi_doaj_primary_oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f
source DOAJ Directory of Open Access Journals
subjects environmental management accounting
oil refinery and petrochemical companies
structural equation models
title Modeling the Factors Affecting the Use of Environmental Management Accounting Tools
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-07T22%3A24%3A25IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-doaj&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Modeling%20the%20Factors%20Affecting%20the%20Use%20of%20Environmental%20Management%20Accounting%20Tools&rft.jtitle=Iranian%20journal%20of%20accounting,%20auditing%20&%20finance%20(Online)&rft.au=Zohre%20Karimi&rft.date=2017-02-01&rft.volume=1&rft.issue=1&rft.issn=2717-4131&rft.eissn=2588-6142&rft_id=info:doi/10.22067/ijaaf.v1i1.69650&rft_dat=%3Cdoaj%3Eoai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f%3C/doaj%3E%3Cgrp_id%3Ecdi_FETCH-doaj_primary_oai_doaj_org_article_28f4abfd538546c78ed636485c75cb0f3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_id=info:pmid/&rfr_iscdi=true