ارائه چارچوبی برای حسابداری مدیریت گازهای گلخانه‌ای

تغییرات اقلیمی در سال های اخیر به یکی از چالش برانگیزترین موضوعات زیست محیطی در جهان تبدیل شده است. شواهد علمی گویای این واقعیت است که انتشار گازهای گلخانه ای در سطح صنایع نقش عمده ای در پیدایش این پدیده دارد. هدف پژوهش حاضر بررسی نقش ابزارها و رویه های حسابداری مدیریت در کنترل و کاهش انتشار گازهای گلخانه ای در شرکت ها و ارائه رهنمودی در رابطه با پیاده سازی سیستم حسابداری مدیریت گازهای گلخانه ای است. پژوهش حاضر مبتنی بر ارزیابی دیدگاه خبرگان و روش شناسی کیفی از طریق انجام مصاحبه نیمه ساختاریافته است. با تحلیل داده های مصاحبه اهداف سیستم حسابداری مدیریت گازهای گلخانه ای، ذینفعان، محرکها و موانع پیاده سازی این سیستم، تکنیک ها و رویه های مناسب و نهایتا خروجی ها و پیامدهای پیاده سازی چنین سیستمی شناسایی و چارچوب پیشنهادی تحقیق تبیین گردید. یافته های پژوهش بر نقش حسابداری مدیریت برای کنترل انتشار گازهای گلخانه ای خصوصا در ابعاد تحلیل و مدیریت هزینه، ارزیابی پروژه های سرمایه ای و ارزیابی عملکرد و انگیزش تاکید می کند.

A Framework for Greenhouse Gases Management Accounting

Journal of Accounting Advances, (2020) 12(1): 239262 DOI: 10.22099/JAA.2020.35513.1950   Journal of Accounting Advances (JAA) Journal homepage: www.jaa.shirazu.ac.ir/?lang=en A Framework for Greenhouse Gases Management Accounting ABSTRACT Received: 20191113 Accepted: 2020511   Climate change phenomena has been the most challenging environmental issue globally in recent years. The scientific evidence shows that Greenhouse Gas (GHG) emissions in industries have a major role in emergence of these phenomena. So today GHG mitigation in industries is an important issue. The objective of this paper is investigating the role of management accounting tools in mitigation of GHG in companies and presenting guidance for implementation of GHG management accounting. This paper is based on evaluation  of expert’s point of view and qualitative methodology through doing semistructured interviews. By analyzing the data through thematic analyzing, objectives of GHG management accounting, its stakeholder’s, drivers and barriers to implementing such a system, its appropriate tools and ultimately its consequences were identified and also the proposed framework of research was presented. The findings of this research emphasize the role of management accounting tools, especially in aspects of cost management, investment appraisal and incentivization and performance evaluation. 1 Introduction        Climate change has been the most challenging environmental issue in the globally in recent years. The scientific evidence shows that Greenhouse Gas (GHG) emissions in industries have a major role in emergence of these phenomena. According to the recent report of Carbon Disclosure Project (CDP), about seventy percent of the world’s greenhouse gases are emitted by industries. Therefore, it is not possible without the active participation of industries to control and reduce GHG emissions. To do that, managers need wider information systems to provide them the needed information to address the risk and opportunities related to GHG reduction. Management accountants by providing financial and nonfinancial information can play a major role in this regard and help managers to identify the reduction potentials and achieve this goal economically. Some previous research reports have approved the role of management accounting practices in controlling negative environmental outcomes. So, the objective of this paper is investigating the role of management accounting tools in mitigation of GHG in companies and presenting guidance for implementation of GHG management accounting, in other words, carbon management accounting (CMA).   2 Methods:        This paper is based on evaluation of expert’s point of view and qualitative methodology. For gathering data, semistructured interview was applied. Statistical society included management accounting experts who have teaching or executive experience in the area of management accounting and also project and engineering management and environmental experts. Selecting the sample of research was done by snowball sampling method. Finally, data was gathered through eighteen interviews. Texts of the interviews were written and documented.  To analyze data, qualitative content analysis and also thematic analysis were applied and by studying the text of interviews line by line concepts were extracted and categorized. In order to validate the findings, the experts’ points of view were assessed through questionnaire.   3 Results        By analyzing the data, objectives of GHG management accounting, its stakeholder’s, drivers and barriers to implementing such a system, its appropriate tools and ultimately its consequences were identified and also the proposed framework of research was presented. According the findings, the objectives of GHG management accounting are planning and target setting, control and accountability purposes. Its Information users are divided into external and internal users. Internal users are management and employees and also external users are government and others such as shareholders, creditors, suppliers, customers, competitors, NGOs, local communities and society as a whole.  Some factors are driving the implementation of this system: legal drivers, economic drivers and social responsibility drivers. Based on the findings of this research, appropriate tools for GHG management accounting system can be divided in to three categories: cost management, investment appraisal and motivation and performance evaluation. Obstacles and challenges to this system implementation are in three categories related to barriers at the macro level, barriers at the organization level and barriers at the level of management accounting profession. Ultimately, consequences of the implementation this system were identified in two categories: environmental performance improvement and economic performance improvement. The result of the validation test approved the significance of the findings.   4 Discussions and Conclusion:         This paper assessed the issue of greenhouse gas mitigation from management accounting perspective. The findings of this research emphasize the role of management accounting tools especially in aspects of cost management, investment appraisal and motivation and performance evaluation. Furthermore, this paper identified the objectives and users of this system, driving and barriers factors for its implementation and finally, outcomes that can be used as guidance to implementation of GHG management accounting system.   Keywords: Environmental Accounting, Carbon Accounting, Management Accounting, Qualitative Research.