بررسی تأثیر رویه‌های حسابداری مدیریت زیست‌محیطی بر حداقل‌سازی آلودگی‌های زیست‌محیطی برآمده از مواد پلاستیکی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

2 کارشناسی ارشد مدیریت بازرگانی، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران

چکیده

امروزه اکثر صنایع از مواد پلاستیکی در فرآیند تولید خود استفاده می‌کنند. آلودگی‌های زیست‌محیطی برآمده از مواد پلاستیکی طولانی مدت بوده و ضرورت دارد هر حرفه‌ای به سهم خود در حداقل‌سازی آن تلاش نماید. در همین راستا پژوهش حاضر تلاش دارد تا اثرات رویه‌های حسابداری مدیریت زیست‌محیطی بر حداقل‌سازی آلودگی‌های زیست‌محیطی برآمده از مواد پلاستیکی را مورد مطالعه و بررسی قرار دهد. به‌لحاظ روش، پژوهش حاضر توصیفی-همبستگی و از نوع مدل‌یابی معادلات ساختاری است. جامعه آماری پژوهش شامل حسابداران شاغل به کار در شرکت‌های تولیدی بود. حجم نمونه آماری 215 نفر می‌باشد. داده‌های مورد نیاز از طریق پرسشنامه جمع‌آوری شده‌است. جهت تجزیه‌وتحلیل داده‌های پژوهش از مدل‌یابی معادلات ساختاری در قالب نرم‌افزارهای SPSS نسخه 26 و SmartPLS نسخه 3 استفاده شده‌است. براساس یافته‌های پژوهش حاضر متغیرهای اطلاعات زیست‌محیطی، فعالیت‌های زیست‌محیطی و راهبرد زیست‌محیطی بر کنترل آلودگی‌های زیست‌محیطی برآمده از مواد پلاستیکی اثر مستقیم و معناداری دارند. متغیر فعالیت‌های زیست‌محیطی و راهبرد زیست‌محیطی دارای اثر میانجی بر رابطه بین اطلاعات زیست‌محیطی و کنترل آلودگی‌های زیست‌محیطی برآمده از مواد پلاستیکی می‌باشد. درنهایت، یافته‌های پژوهش نشان داد رویه‌های حسابداری مدیریت زیست‌محیطی نقش قابل توجهی در حفاظت از محیط‌زیست دارد. 

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