نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه مدیریت و حسابداری، دانشگاه ملی مهارت، تهران، ایران
2 گروه مدیریت و حسابداری، دانشگاه ملی مهارت، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
Subject and Purpose: The present study was conducted to explore the themes of management accounting's role in supporting sustainable supply chain and circular economy decisions. Given environmental complexities, ecological pressures, and the necessity of integrating sustainable development goals into organizational decisions, the need for a systematic explanation of management accounting functions in this area is increasingly felt.
Research Method: This study was designed using a qualitative approach based on the interpretivism paradigm. Data were collected through 21 semi-structured interviews with management accountants, financial managers, and sustainability experts. Purposive and snowball sampling continued until thematic saturation was achieved. Data analysis was performed using thematic analysis and MAXQDA 2020 software.
Research Findings: The findings led to the identification of 8 main themes and 91 sub themes. The main themes include: strategic alignment and decision-making time horizon; valuation and financial measurement of circular elements; decision-support tools, models, and processes; internal controls, incentives, and governance mechanisms; data, digitalization, and traceability transparency; reporting, market transparency, and assurance; organizational culture, competencies, and institutional learning; and policy making, regulations, and inter-organizational coordination.
Conclusion, Originality and its Addition to Knowledge: The results indicate that management accounting, as a knowledge-based and institutional infrastructure, can establish a link among economic, environmental, and social objectives at the supply chain level and facilitate the transition of organizations toward a circular economy.
کلیدواژهها [English]
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