تاثیر ایدئولوژی محافظه‌کارانه و لیبرال بر پذیرش حسابداری مدیریت‌زیست‌محیطی: مطالعه موردی شرکت‌های دولتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد قزوین ، دانشگاه آزاد اسلامی، قزوین، ایران.

2 گروه حسابداری، واحد کرج ، دانشگاه آزاد اسلامی، کرج، ایران.

3 استادیار، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران

چکیده

موضوع و هدف مقاله: هدف اصلی این مقاله آن است تا با استفاده از نظریه سطوح بالا، ارتباط میان ایدئولوژی سیاسی محافظه‌کارانه و لیبرال مدیران شرکت‌های دولتی در انتخاب و پذیرش حسابداری مدیریت‌زیست‌محیطی را مورد بررسی قرار دهد.
روش پژوهش: پژوهش حاضر از نظر هدف از نوع پژوهش‌های کاربردی است. از نظر ماهیت و رویکرد پژوهش جز پژوهش‌های توصیفی - پیمایشی است. در همین راستا پژوهش حاضر از نظر روش جمع‌آوری اطلاعات جز پژوهش‌های کمی است. نمونه آماری مورد نظر در این پژوهش، مدیران مالی و حسابداران شرکت‌های با مدیریت دولتی به تعداد 291 نفر است . روش نمونه‌گیری نیز به صورت در دسترس است. ابزار گردآوری داده در این پژوهش پرسش‌نامه بوده و زمان انجام آن نیز سال 1403 است.
یافته‌های پژوهش: نتایج نشان می‌دهد ایدئولوژی محافظه‌کارانه، رابطه‌ای معنی‌دار و مثبت با پذیرش حسابداری مدیریت‌زیست‌محیطی دارد. اما ایدئولوژی لیبرال، رابطه‌ای معنی‌دار با پذیرش حسابداری مدیریت‌زیست‌محیطی ندارد.
نتیجه‌گیری، اصالت و افزوده آن به دانش: این پژوهش با توجه به نظریه سطوح بالا تایید می‌نماید که ویژگی‌هایی چون باور و ایدئولوژی سیاسی افراد که برخاسته از ریشه‌های فرهنگی جامعه است بر تصمیم‌گیری در افشای اطلاعات حسابداری از جمله گزارش‌های حسابداری مدیریت‌زیست‌محیطی تاثیرگذار است. ارزش‌افزوده این مقاله آن است که به عنوان یک مطالعه میان رشته‌ای می‌تواند شکاف‌های علمی میان رشته حسابداری و سایر رشته‌ها را تا حدودی برطرف نماید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies

نویسندگان [English]

  • Peyman mousavi 1
  • Farzin Rezzaei 1
  • Banimahd Bahman 2
  • Mahdi beshkooh 3
1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
3 Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
چکیده [English]

Subject and Purpose: The main purpose of this paper is to investigate the relationship between conservative and liberal political ideologies of managers of public companies in the choice and acceptance of environmental management accounting by upper echelon theory.
Research Method: The current research is applied research in terms of its purpose. In terms of the nature and approach of the research, it is descriptive-survey research. In this regard, the current research is a quantitative research in terms of data collection method. The statistical sample in this research is 291 financial managers and accountants of state-managed companies. The sampling method is also convenient method. The tool of data collection in this research is a questionnaire and the time of its completion is 2024.
Research Findings: The results show that conservative ideology has a significant and positive relationship with the acceptance of environmental management accounting. Also, liberal ideology does not have a significant relationship with the acceptance of environmental management accounting.
Conclusion, Originality and its Contribution to Knowledge: This research, according to the upper echelon theory, confirms that characteristics such as the political ideology of people, which arose from the cultural roots of the society, influence the decision-making in the disclosure of accounting information, including environmental management accounting reports. The contribution of this study is that, as an interdisciplinary study, it can partially resolve the scientific gaps between accounting and other fields.

کلیدواژه‌ها [English]

  • Ideology
  • Conservatism
  • Liberal
  • Environmental Management Accounting
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