ارائه الگویی برای گزارشگری مالی و غیرمالی زیست‌محیطی با رویکرد فازی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد یاسوج، دانشگاه آزاد اسلامی، یاسوج، ایران

2 دانشیار، گروه حسابداری، واحد فیروزآباد، دانشگاه آزاد اسلامی، فیروزآباد، ایران

3 دانشیار، گروه اقتصاد کشاورزی، واحد علوم و تحقیقات تهران، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

مقدمه:  با توجه به رشد روزافزون جمعیت و محدودبودن منابع طبیعی در دسترس، مقوله توسعه پایدار و حفاظت و بهسازی محیط زیست از جمله موضوع‌های اصلی است که در سراسر جهان بر چگونگی رشد اقتصادی و رفاه اجتماعی به منظور فقرزدائی مؤثر است. از این رو، هدف پژوهش حاضر ارائه الگویی برای گزارشگری مالی و غیرمالی زیست‌محیطی در شرکت بهره‌برداری نفت و گاز گچساران است. 
روش پژوهش: پژوهش حاضر از لحاظ ماهیت و هدف، کاربردی و بر اساس نحوه گردآوری داده‌ها از نوع پژوهش‌های میدانی است. جامعه آماری پژوهش را 5 نفر از خبرگان در زمینه مالی تشکیل می‌دهد که با روش هدف‌مند قضاوتی انتخاب شدند. از پرسش‌نامه‌ در قالب روش دلفی فازی با طیف لیکرت و دیمتل فازی به‌صورت فازی مثلثی به عنوان ابزار اندازه‌گیری استفاده شده است. 
یافته‌ها: در این پژوهش از بین 20 شاخص شناسایی شده، 8 شاخص از نظر خبرگان مورد تأیید قرار گرفت. سپس، روابط بین شاخص‌های گزارشگری مالی و غیرمالی زیست‌محیطی مشخص شد. نتایج این مرحله نشان داد که برای گزارشگری مالی زیست‌محیطی شاخص‌های قابل‌مقایسه‌بودن اطلاعات، چگونگی تولید و مربوط‌بودن محتوای اطلاعات شدت اثر خالص و اهمیت بیشتری دارد. از بین شاخص‌های سه گانه گزارشگری غیرمالی زیست‌محیطی شاخص مدیران شرکت‌ها بیشترین شدت اثر خالص و اهمیت را دارد.
نتیجه‌گیری: اصول اساسی و تأثیرگذار در گزارشگری مالی زیست‌محیطی ابعاد اصلی کیفیت گزارشگری مالی است و اطلاعات در صورتی که کامل و عاری از اشتباه و تمایلات جانبدارانه باشد عاملی مؤثر در گزارشگری مالی است. هم‌چنین، وجود گروه‌های درون‌سازمانی و برون‌سازمانی در قالب مدافعان محیط‌زیست، که مورد حمایت مدیران بخش‌های مختلف به‌ویژه هیأت مدیره باشد، به‌عنوان عاملی اساسی در گزارشگری غیرمالی زیست‌محیطی است.

کلیدواژه‌ها

عنوان مقاله [English]

Presenting a Model for Financial and Non-Financial Environmental Reporting with a Fuzzy Approach

نویسندگان [English]

  • M. Ahmadi 1
  • H. Valipoor (Ph. D.) 2
  • Y. Zeraatkish (Ph. D.) 3
1 Ph. D. Student in Accounting, Department of Accounting, Yasooj Branch, Islamic Azad University, Yasooj, Iran
2 Associate Professor, Department of Accounting, Firoozabad Branch, Islamic Azad University, Firoozabad, Iran
3 Associate Professor, Department of Agricultural Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Introduction: As population grows increasingly and accessible natural resources are limited, sustainable development as well as conservation and improvement of environment are the main issues affecting the way of economic growth and social welfare in the world to alleviate poverty. Thus, the aim of this study was to provide a model for financial and non-financial environmental reporting in Gachsaran Oil and Gas Exploitation Company.
Method: This study is applied in terms of purpose and is a field research regarding the data collection. The statistical population consisted of five financial experts selected by purposive or judgmental sampling. In order to collect data a questionnaire was used in the form of a Fuzzy Delphi method with the Likert scale and a Fuzzy DEMATEL with a triangular fuzzy design.
Results: The experts approved eight indicators out of the 20 identified indicators. Then, the relationship between the indicators used in the financial and non-financial environmental reporting was determined. The results of this phase indicated that for environmental financial reporting, comparative information, timeliness of information provision, and relevance of information content had more severity and importance. Among the three indicators of non-financial environmental reporting, the managers’ index has the highest severity and importance.
Conclusion: The fundamental and effective principles in financial environmental reporting are the main aspects of the quality financial reporting. And, if the information is completed and error-free and tendencies are biased, it is an effective factor in financial reporting. The existence of internal and external groups in the form of environmental advocates supported by directors of different departments, particularly the board of directors, is also a key factor in non-financial environmental reporting.

کلیدواژه‌ها [English]

  • Environmental Accounting
  • Financial Reporting
  • Fuzzy
  • Non-financial Reporting

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