حسابداران و افزایش بهره وری آب: تحلیل عاملی اکتشافی و تاییدی

نوع مقاله : مقاله پژوهشی

نویسنده

استادیار، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران.

چکیده

امروزه کمبود منابع آبی به یکی از دغدغه‌­های جدی جامعه بشری تبدیل گشته، بطوریکه راهکارهای فنی و مهندسی به تنهایی قادر به حل این معضل نبوده و توجه به جنبه­‌های غیرفنی آن به یک ضرورت انکارناپذیر تبدیل گشته است. از این‌رو پژوهش حاضر تلاش دارد تا با استفاده از مدل­سازی معادلات ساختاری و از طریق رویکرد تحلیل عاملی اکتشافی و تأییدی نقش حسابداران در افزایش بهره‌­­وری آب را مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎‌ها توصیفی- پیمایشی، از نوع همبستگی است. داده‌های پژوهش از طریق توزیع پرسش‎نامه بین 168 حسابدار شاغل در غرب کشور جمع‌آوری ‌شده است. دوره زمانی پژوهش حاضر نیمه اول سال 1400 می­‌باشد. بر اساس یافته‌­های پژوهش حاضر حسابداران می‌­توانند از طریق سه مؤلفه هزینه‌­یابی آب/ارزش‌گذاری اقتصادی آب، گزارشگری آب و هزینه­‌های شهرت در فرآیند مدیریت بهره‌­وری آب ایفای نقش نمایند. براساس تحلیل عاملی تأییدی مرتبه دوم بار عاملی سه مؤلفه مذکور بر روی سازه اصلی (نقش حسابداران در افزایش بهره‌­وری آب) به ترتیب عبارتند از: هزینه‌یابی آب/ ارزش‌گذاری اقتصادی (0/74) و گزارشگری آب (0/69) و هزینه‌­های شهرت (0/62). همچنین یافته‌­های پژوهش نشان می‌دهد متغیر جمعیت­‌شناختی سنوات خدمتی بر روی هر سه سازه و متغیر جنسیت فقط بر سازه ارزش‌­گذاری اقتصادی تأثیرگذار هستند. بقیه متغیرهای جمعیت شناختی (سن، مدرک تحصیلی و نوع سازمان) بر روی سازه­‌های اصلی پژوهش تأثیر معناداری ندارند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Accountants and the Increase in Water Productivity: Exploratory and Confirmatory Factor Analysis

نویسنده [English]

  • Mohammad Nazaripour
Assistant Professor, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
چکیده [English]

Nowadays, the water sacristy has become one of the serious concerns of human society, so that technical and engineering solutions alone cannot solve this problem and attention to its non-technical aspects has become an undeniable necessity. Therefore, this study attempts to investigate the role of accountants in the increase in water productivity by using structural equation modeling and through exploratory and confirmatory factor analysis approach. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 168 accountants working in the west of the country. The time period of this study is the second and third seasons of year 2021. According to the research findings accountants can play a role in the process of water productivity management through the three components of economic pricing, water reporting and reputation costs. Based on the second-order confirmatory factor analysis, the factor loading of the three mentioned components on the main structure (accountants role in water productivity increase) are: water costs/economic pricing (0.74), water reporting (0.69) and reputation costs (0.62). Finally, research findings also showed that the demographic variable of length of service affects all three components and the gender variable affects only the economic pricing component. Other demographic variables (age, education and type of company) do not have a significant effect on the three main components.

کلیدواژه‌ها [English]

  • Water Productivity
  • Accountants
  • Economic Pricing
  • Water Reporting
  • Reputation Costs
Arjalies DL, Mundy J (2013) The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research 24(4):284–300
Adams C, Frost G (2008) Integrating sustainability reporting into management practices. Accounting Forum 32(4):288–302
Albelda E (2011) The role of management accounting practices as facilitators of the environmental management: Evidence from EMAS organizations. Journal of Sustainability Accounting, Management and Policy 2(1):76–100
Babajani J, Foroghi D (2006) Assessing the accountability of the accounting system to the social responsibility of for-profit units. Journal of Accounting Studies 2:39-60 (In Persian)
Bansal P, Roth K (2000) Why companies go green: A model of ecological responsiveness. Academy of Management Journal 43:717–736
Bebbington J (2014) Accounting for sustainable development performance. UK, CIMA, Oxford
Boretti A, Rosa L (2019) Reassessing the projections of the World Water Development Report. npj Clean Water 2, 15(2019)
Byrne S, Pierce B (2007) Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review 16(3):469–498
Chang HC, Deegan C (2008) Environmental management accounting and environmental accountability within universities: Current practice and future potential’. In book: Environmental Management Accounting for Cleaner Production, Springer, Dordrecht:301–320
Dillard J, Roslender R (2011) Taking pluralism seriously: Embedded moralities in management accounting and control systems. Critical Perspectives on Accounting 22(2):135–147
Egan M (2009) Sydney water sector change and industrial water management. Journal of Accounting and Organisational Change 5(2):277–93
Fries J, McCulloch K, Webster W (2010) The prince’s accounting for sustainability project: Creating 21st century decision-making and reporting systems to respond to 21st century challenges and opportunities. In Book Accounting for Sustainability. Practical Insights, Earthscan, London: 29–45
Gray R, Bebbington J (2001) Accounting for the environment. SAGE Publications Ltd, London
Gray R, Walters D, Bebbington J, Thomson I (1995) The greening of enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organizational change. Critical Perspectives on Accounting 6(3):211–39
HadizadeMoghadam A, Amirkhani T, Abdolmaleki M (2016) Studying the impact of organizational reputation on Organizational Citizenship Behavior (OCB). Journal of Management Studies in Development and Evolution 25(81):151-169 (In Persian)
Hair JF, Black WC, Babin BJ, Anderson RE, Tatham RL (2010) Multivariate data analysis (7th ed.). New Jersey: Pearson Prentice Hall
HassasYegane Y, Babajani J, Taghavifard MT, Arianpoor A (2018) Analysis of environmental sustainability performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange. Journal of Value & behavioral Accounting 3(5):1-39 (In Persian)
Hopwood A, Unerman J, Fries J (2010) Introduction to the accounting for sustainability case studies. In Book Accounting for Sustainability. Practical Insights, Earthscan, London: 1–28
IPCC (Intergovernmental Panel on Climate Change) (2007) Climate Change 2007: The physical science basis. Summary for Policymakers’. Available at: http://www.ipcc.ch/publications_and_data/ar4/wg1/en/spm.html, accessed 15 March 2007.
Johnson G, Melin L, Whittington R (2003) Micro strategy and strategizing: Towards an activity-based view. Journal of Management Studies 40(1):3–22
KPMG (2008) KPMG international survey of corporate responsibility reporting 2008. Available at http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Pages/Sustainability-corporate-responsibility-reporting-2008.aspx, accessed 10 April 2010.
Langfield-Smith K (2007) Strategic management accounting: How far have we come in 25 years? Accounting, Auditing and Accountability Journal 21(2):204–228
Lansiluoto A, Jarvenpaa M (2010) Collective action in the implementation of a greener performance management system. Journal of Accounting & Organizational Change 6(2):200–227
Larrinaga-Gonzalez C, Bebbington J (2001) Accounting change or institutional appropriation? -A case study of the implementation of environmental accounting. Critical Perspectives on Accounting 12(3):269–292
Larrinaga-Gonzalez C, Carrasco-Fenech F, Caro-Gonzalez FJ, Correa-Ruiz C, Paez-Sandubete JM (2001) The role of environmental accounting in organizational change. Accounting, Auditing & Accountability Journal 14(2):213–238
Lohmann L (2009) Toward a different debate in environmental accounting: The case of carbon and cost-benefit. Accounting, Organizations and Society 34(3–4):499–534
Mehtap O, Kokalan O (2012) The relationship between corporate reputation and organizational citizenship behavior: a comparative study on TV companies and banks. Published online: @ Springer Science+Business Media B.V., 3609-3619
Milne MJ (1996) On sustainability: The environment and management accounting. Management Accounting Research 7(1):135–161
Mohammadi H, Hakimi A (2017) Assessing the principles of corporate social responsibility with the standard approach of ISO 26000: Case study: Gas Company of Mazandaran Province. Journal of Standard and Quality Management 7(1):16-33 (In Persian)     
Molden, D (1997) Accounting for water use and productivity. SWIM Paper 1. International Irrigation Management Institute, Colombo, Sri Lanka. 16
Monteiro SM, Aibar-Guzman B (2010) Organisational and accounting change within the context of the environmental agenda. Journal of Accounting and Organisational Change 6(4):404–35
Morita (2021) Conceptual issues in water use efficiency and water productivity. Current Directions in Water Scarcity Research 3:49-63
O’Dwyer B, Unerman J (2016) Fostering rigor in accounting for social sustainability. Accounting, Organizations and Society 49:32–40
Office of Water Economics of Regional Water Company (2008) Water services financial criteria bill support report (Receipt of Difference). Report code: 126-4-87-A (In Persian)
Parker LD (2000) Green strategy costing: Early days. Australian Accounting Review 10(1):46–55
Reay T, Hinings CR (2009) Managing the rivalry of competing institutional logics. Organization Studies 30(6):629–652
Rogers M (1998) The definition and measurement of productivity. Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, Working Paper No. 9/98
Qian W, Burritt R (2008) The development of environmental management accounting: An institutional view. in Book of Environmental Management Accounting for Cleaner Production, Springer, Dordrecht: 233–48
Schaltegger S, Zvezdov D (2015) Gatekeepers of sustainability information: Exploring the roles of accountants. Journal of Accounting & Organizational Change 11(3):333–361
Schaltegger S, Burritt R, Zvezdov D, Horisch J, TingeyHolyoak J (2015) Management roles and sustainability information, exploring corporate practice. Australian Accounting Review 75(5):328–345
Spence LJ, Rinaldi L (2010) Sainsbury’s: Embedding sustainability within the supermarket supply chain. In Book Accounting for Sustainability. Practical Insights, Earthscan, London: 47–71
Thomson I, Georgakopoulos G (2010) Building from the bottom, inspired from the top: Accounting for sustainability and the environment agency. In Book Accounting for Sustainability. Practical Insights, Earthscan, London: 129–147
Thomson I, Grubnic S, Georgakopoulos G (2014) Exploring accounting-sustainability hybridization in the UK public sector. Accounting, Organizations and Society 39(6):453–76
Unerman J, Chapman C (2014) Academic contributions to enhancing accounting for sustainable development. Accounting, Organizations and Society 39(6):385–94
Wilmshurst T, Frost GR (2001) The role of accounting and the accountant in the environmental management system. Business Strategy and the Environment 10:135–47