رویه های حسابداری مدیریت زیست محیطی و صنعت مرغداری: تئوری رفتار برنامه‌ریزی شده

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری - دانشکده علوم انسانی و اجتماعی - دانشگاه کردستان - سنندج - ایران

2 دانشجو دکترا گروه حسابداری ; دانشکده علوم انسانی و اجتماعی - دانشگاه کردستان ; سنندج - ایران

10.22034/iaes.2022.550846.1919

چکیده

حسابداری مدیریت زیست محیطی از طریق ارائه اطلاعات فیزیکی و پولی مرتبط با هزینه ­های زیست محیطی، می­تواند به بخش کشاورزی علی­ الخصوص صنعت مرغداری در حداقل سازی هزینه­ های زیست محیطی کمک شایانی نماید. از اینرو پژوهش حاضر تلاش دارد تا قصد فعالان صنعت مرغداری در پذیرش رویه­های حسابداری مدیریت را مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی­ـ­پیمایشی، از نوع همبستگی است. داده‌های پژوهش به کمک پرسش‎نامه جمع‌آوری‌شده است. جامعه آماری پژوهش حاضر واحدهای مرغداری شهر سنندج می­باشد. تجزیه‌ و تحلیل داده‌ها با استفاده مدل­سازی معادلات ساختاری انجام‌ شده است. براساس یافته­ های پژوهش هر سه بعد تئوری رفتار برنامه ­ریزی شده (نگرش، هنجارهای ذهنی و کنترل رفتاری ادراک شده) بر قصد پذیرش رویه­های حسابداری مدیریت زیست محیطی در صنعت مرغداری تاثیرگذار هستند. بیشترین تاثیرگذاری مربوط به متغیر نگرش و کمترین نیز مربوط به متغیر کنترل رفتاری ادراک شده بوده است. همچنین براساس نتایج حاصل از تحلیل چند گروهی، بین واحدهای مرغداری دوستدار محیط زیست و واحدهای مرغداری کمتر دوستدار محیط زیست در پذیرش رویه­های حسابداری مدیریت زیست محیطی تفاوت معناداری وجود دارد. با توجه نتایج بدست آمده در صورت بهبود نگرش­های زیست محیطی می­تواند شاهد ارتقاء عملکرد زیست محیطی کشاورزان و مرغداران بود. این امر به نوبه خود می­تواند باعث پایداری زیست محیطی گردد.

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