Presenting an effective proposed model on the accounting system of environmental management in petrochemical and metal industries in Iran with a mixed approach

[1] M. Agheli, Sh. Nik Manesh, H. Rashidi, and P. Jalali, Thesis Writing and Article Writing, First edition, Dibagaran Book Institute, Tehran, 2022. [In Persian]

[2] S. Alamshah, Investigating effective factors in adopting environmental management accounting methods (EMA), Manag. Account. 7 (2013), no. 22, 89–108.

[3] R. Bayat and S. Mohammadnejad Modardi, Investigating the impact of green innovations on the environmental performance and competitive advantage of the organization, World Conf. Manag. Econ. Account. Human.

Beginning of the Third Millennium, Shiraz, Idea Bazaar Sanat Sabz Research Company, 2015.

[4] J. Bell and Z. Hoque, Accounting’s role in promoting social change: a guest editorial, J. Account. Organ. Change 8 (2012), no. 3, 249–256.

[5] C. Cabral and C.J.C. Jabbour, Understanding the human side of green hospitality management, Int. J. Hospital. Manag. 88 (2020), 102389.

[6] S.D.R. Fabricia, R. Joao Lunkes, and M.A. Cipriano, Environmental management accounting and innovation in water and energy reduction, Envir. Monitor. Assess. 621 (2020), no. 192.

[7] M. Farrokhi, Z. Amiri, and M. Delavi-Esfahani, The effect of green human resources management on the environmentalist behavior of employees considering the moderating role of individual green values and service culture, Biann. Sci. J. Sustain. Human Resource Manag. 2 (2019), no. 2, 137–157.

[8] M.I. Ferdous, C.A. Adams, and G. Boyce, Institutional drivers of environmental management accounting adoption in public sector water organisations, Account. Audit. Account. J. 32 (2019), no. 4, 984–1012.

[9] M. Guerci, A. Longoni, and D. Luzzini, Translating stakeholder pressures into environmental performance-the mediating role of green HRM practices, Int. J. Human Resource Manag. 27 (2016), no. 2, 262–289.

[10] A. Herrmann, O. Gassmann, and U. Eisert, An empirical study of the antecedents for radical product innovations and capabilities for transformation, J. Eng. Technol. Manag. 24 (2007), no. 2, 92-120.

[11] F. Heydarpour and M. Qarani, The impact of environmental accounting on the financial and operational indicators of manufacturing companies, Financ. Account. Audit. Res. Quart. 7 (2014), no. 26, 39–50.

[12] M.A. Hitt, M.T. Dacin, E. Levitas, J.L. Arregle, and A. Borza, Partner selection in emerging and developed market contexts: Resource-based and organizational learning perspectives, Acad. Manag. J. 43 (2006), no. 3, 449–467.

[13] E. Ilbeigi, A. Nazeri, and S.M.M. Kazemi, Environmental management system and financial performance of the organization; The mediator role of competitive advantage and switching cost modifier, Sci.-Promot. Quart. Standard Qual. Manag. 7 (2016), no. 3, 6–18.

[14] A. Jelodari, S. Jelodari, and H.  Jelodari, The impact of green human resources management on the performance and environmental productivity of the organization (case study: General Department of Environmental Protection of Fars Province), 7th Int. Conf. Manag. Account. Tech., Tehran, Hamishgaran Company Shining Seal, 2017.  [In Persian]

[15] H. Ji and Zh. Miao, Corporate social responsibility and collaborative innovation: The role of government support, J. Cleaner Prod. 260 (2020), 121028.

[16] L. Johnstone, A systematic analysis of environmental management systems in SMEs: Possible research directions from a management accounting and control stance, J. Cleaner Prod. 244 (2020), 118802.

[17] O. Jovita, A. Chibuzor, and U. Onyemachi, Green management and organizational effectiveness, Strategic J. Bus. Soc. Sci.2 (2019), no. 2, 1–22.

[18] M. Keshavarz, The effects of environmental strategy, environmental uncertainty and senior management’s commitment to environmental performance, the role of environmental management accounting, Islamic Azad University’s Master’s Thesis, Maroodasht Branch, 2018.  [In Persian]

[19] K.H. Lai and C.W. Wong, Green logistics management and performance: Some empirical evidence from Chinese manufacturing exporters, Omega 40 (2012), no. 3, 267–282.

[20] H. Lee, The role of environmental uncertainty, green HRM and green SCM in influencing organization’s energy efficacy and environmental performance, Int. J. Energy Econ. Policy 10 (2020), no. 3, 332–345.

[21] M.L. Lengnick-Hall, C.A. Lengnick-Hall, L.S. Andrade, and B. Drake, Strategic human resource management: The evolution of the field, Hum. Resour. Manage. Rev. 19 (2009), no. 2, 64–85.

[22] B. Moenian, A. Mehrara, M. Bagherzadeh, and Y. Gholipour-Kanani, Designing a green performance management model based on the EFQM model in Tehran Municipality, Sci. Quart. Econ. Urban Manag. 7 (2018), no. 4, 113–126.

[23] M. Mohammad Nejad Shorakaei, S.R. Seyed Javadin, M.A. Shah Hosseini, and A.A. Haj Karimi, Providing a framework for green human resource management, Public Admin. 8 (2015), no. 4, 691–710.

[24] S. Mohammadnejad, Investigation of the relationship between knowledge management and organizational innovation, Public Administration Master’s Thesis, Shushtar Azad University, 2017.

[25] S.K. Mousa and M. Othman, The impact of green human resource management practices on sustainable performance in healthcare organisations: A conceptual framework, J. Cleaner Prod. 243 (2020), 118595.

[26] M. Muller-Carmem, S. Jackson, C.J.C. Jabbour, and D. Renwick, Green human resource management, Z. Personal Forschung 24 (2010), no. 1, 95–96.

[27] U. Mumtaz, Y. Ali, and A. Petrillo, A linear regression approach to evaluate the green supply chain management impact on industrial organizational performance, Sci. Total Envir. 624 (2018), 162–169.

[28] E. Najafi, Examining the relationship between environmental accounting and management accounting systems design and procedures (case study: different levels of Iran Railway Company managers), Tehran University Accounting Faculty Master’s Thesis, 2018.

[29] M. Nazaripour and B. Nasiri, Investigating the relationship between environmental management systems and financial performance with an emphasis on market factors, J. Account. Adv. Shiraz Univ. 10 (2017), no. 1, 272–244.

[30] T. Nguyen, P. Huyen-Tram, and T. Ngoc, Factors affecting the application of environmental management accounting in construction companies in Ho Chi Minh city, 4th Int. Conf. Green Technol. Sustain. Dev., 2018, doi: 10.1109/GTSD.2018.8595672. 2018.

[31] D.S. Oh, F. Phillips, S. Park, and E. Lee, Innovation ecosystems: a critical examination, Technovation 54 (2016), 1–6.

[32] Z. Pourzmani and S. Mashayekhi Fard, Environmental management accounting with an integrated approach for green production design using fuzzy hierarchical analysis, Manag. Account. 8 (2014), no. 27, 21–36.

[33] A.R. Ramezani, Investigating the effective factors in not using environmental management accounting methods (EMA) in polluting companies of Bushehr province, Master’s Thesis of Kherd Higher Education Institute, Bushehr, 2017.

[34] A.M. Rawashdeha, The impact of green human resource management on organizational environmental performance in Jordanian health service organizations, Manag. Sci. Lett. 8 (2018), no. 10, 1049–1058.

[35] N.A.A. Seman, K. Govindan, A. Mardani, N. Zakuan, M.Z.M. Saman, R.E. Hooker, and S. Ozkul, The mediating effect of green innovation on the relationship between green supply chain management and environmental performance, J. Cleaner Prod. 229 (2019), 115–127.

[36] S.K. Singh, S. Mittal, A. Sengupta, and R.K. Pradhan, A dual-pathway model of knowledge exchange: linking human and psychosocial capital with prosocial knowledge effectiveness, J. Knowl. Manage. (2019), https://doi.org/10.1108/JKM-08-2018-0504.

[37] T. Tam Le, T.M. Orc, A. Nguyen, and T.T. Hien Phan, Environmental management accounting and performance efficiency in the Vietnamese construction material industry: A managerial implication for sustainable development, Sustainability 11 (2019), no. 19, 5152.

[38] T.H. Thabit and L.K. Ibraheem, Implementation of Environmental Management Accounting for Enhancing the Sustainable Development in Iraqi Oil Refining Companies, 3rd Sci. Conf. Admin. Econ. College, University of Anbar, Iraq, 2019.

[39] A. Zaid, A. Jaaron, A.M. Ayham, and A. Talib Bon, The impact of green human resource management and green supply chain management practices on sustainable performance: An empirical study, J. Cleaner Prod. 204 (2018), 965–979.