حسابداری زیست‌محیطی و چالش‌های پیش روی آن در ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری از مؤسسه آموزش عالی سناباد گلبهار

2 کارشناس ارشد حسابرسی از دانشگاه بین‌المللی امام رضا (ع)

چکیده

مقدمه: هدف مقاله حاضر بررسی سیر تاریخی و علل پدیدار شدن حسابداری زیست‌محیطی به‌منظور شناسایی راهبردهای پیش روی صاحبان مشاغل و عموم در جهت دستیابی به مفهوم توسعه پایدار است. هم‌چنین، مقاله پیشنهادهایی در رابطه با بکارگیری استانداردها، قوانین مالیاتی و راهبردهای سازنده‌ای در راستای ارتقای سلامت محیط‌زیست ارائه می‌کند.
مروری بر مبانی نظری و پیشینه پژوهش: حسابداری زیست‌محیطی از اواخر سال 1970 میلادی مورد توجه قرار گرفته و تاکنون در باره‌ آن بحث‌های زیادی شده است. هدف‌ها، مزایا و کاربردهای حسابداری زیست‌محیطی، ضروری‌بودن انجام پژوهش حاضر را به‌ویژه در ایران تبیین می‌کند. موارد مزبور به تفصیل مورد بحث قرار گرفته است.
نتیجه‌گیری: نتایج پژوهش حاکی از آن است که توجه به فلسفه معافیت‌های مالیاتی و مراحل اجرای حسابداری زیست‌محیطی می‌تواند هر سازمانی را به سمت پیشبرد هدف‌های توسعه پایدار سوق دهد. هم‌چنین، بررسی نتایج حاصل از بکارگیری معافیت‌های مالیاتی و مراحل اجرای حسابداری زیست‌محیطی نشان‌دهنده آن است که شرکت‌ها می‌توانند با بکارگیری حسابداری زیست‌محیطی از نظر اقتصادی، اجتماعی و زیست‌محیطی طول عمر بیشتری داشته و گامی مثبت برای حفظ محیط‌زیست و سلامت جامعه بردارند.

کلیدواژه‌ها


عنوان مقاله [English]

Environmental Accounting and the Challenges towards It in Iran

نویسندگان [English]

  • M. Ebrahimpour 1
  • F. Ilami Roud Maajani 1
  • H. Khosravi Zadband 2
1 M. A. in Accounting, Sanabad Golbahar Institute of Higher Education.
2 M. A. in Audit from Imam Reza International University, Mashhad, Iran
چکیده [English]

Introduction: The objective of this research is to investigate the historical trend and the reasons for emerging environmental accounting with the aim of identifying strategies for businessmen and the public in order to achieve the concept of sustainable development. Moreover, this article presents some suggestions for using the standards, tax laws, and constructive strategies for elevating the environmental health.
Literature Review: Environmental accounting has been taken into consideration, and since mid-1970s and it has been under a lot of discussion so far. The objectives, advantages, and the applications of environmental accounting explain the necessity of conducting this research, especially in Iran. Therefore, the mentioned items have been discussed in detail.
Conclusion: The results of the research suggest that paying attention to the philosophy of tax breaks and the stages of implementing environmental accounting can lead any organizations to advance the goals of sustainable development. Moreover, investigating the results of using tax breaks and implementing environmental accounting show that companies can live longer by applying environmental accounting economically, socially, and environmentally, and also, take a positive step for protecting the environment and the health of the society.

کلیدواژه‌ها [English]

  • Environmental Accounting
  • Social Audit
  • Tax Laws
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