ارائه الگوی حسابرسی مالی زیست محیطی جهت نظارت بر شرکت های دولتی ایران

حسابرسی محیط زیست یک ابزار مهم برای دستیابی به استانداردهای کنترل آلودگی محیط زیست می باشد و نبود الگویی برای حسابرسی مالی زیست محیطی جهت نظارت دیوان محاسبات کشور بر شرکت های دولتی یکی از چالش‌های اجرایی نشدن آن می باشد؛ ‌از این رو در این پژوهش شاخص‌های اولیه براساس مطالعه ادبیات تحقیق و روش آماری تحلیل محتوای کیفی شناسایی گردید. سپس در پاییز 1400 با مصاحبه از 35 نفر حسابرسان دیوان محاسبات کشور به عنوان خبره و با استفاده از روش دلفی شاخص های اولیه، نهایی گردیدند. سپس با استفاده از پرسشنامه و متدولوژی مدل سازی ساختاری- تفسیری و با نرم افزارهای متلب و اکسل روابط بین شاخص‌ها تعیین، به صورت یکپارچه تحلیل و گراف مدل سازی ساختاری- تفسیری رسم گردید. در نهایت با استفاده از تحلیل میک مک قدرت نفوذ و وابستگی شاخص های شناسایی شده مورد ارزیابی قرار گرفته و الگوی نهایی ترسیم گردید.روایی به صورت محتوایی و پایایی با استفاده از ضریب آلفای کرونباخ محاسبه شده است. بر اساس نتایج؛ حسابرسی مالی زیست محیطی دارای چهار شاخص استانداردهای حسابداری زیست محیطی، استانداردها و رهنمودهای زیست محیطی منتشره از سوی اینتوسای و آسوسای، رهنمودها و استانداردهای حسابرسی زیست محیطی دیوان محاسبات کشور و اصول پذیرفته شده حسابداری می باشد. که شاخص های استانداردهای حسابداری زیست محیطی و اصول پذیرفته شده حسابداری شاخص تاثیر گذار در الگو بوده و شاخص های استانداردها و رهنمودهای زیست محیطی منتشره از سوی اینتوسای و آسوسای و رهنمودها و استانداردهای حسابرسی زیست محیطی دیوان محاسبات کشور کمترین تاثیر را بر الگو دارند.

provide an environmental financial auditing pattern to monitor iranian state-owned companies

introductionenvironmental auditing has become a tool for maintaining and achieving environmental pollution control standards, and the lack of a pattern for environmental financial auditing to oversee the supreme audit court of iran of state-owned companies is one of the challenges of not doing environmental financial auditing. therefore, the purpose of this study is to provide an environmental financial auditing pattern to monitor iranian state-owned companies.  research questions or hypothesis this research lacks a hypothesis and will answer the following research questions: a) what are the appropriate indicators for environmental financial auditing to monitor state-owned companies? b) what is the importance of these indicators? c) what is the appropriate pattern for environmental financial auditing to monitor state-owned companies?  methodsin this study, first the initial indicators were identified based on the study of research literature and statistical method of qualitative content analysis. then, in the fall of 1400,  35 auditors of the supreme audit court of iran were interviewed as experts who were selected by the snowball judgment method, and the initial indicators identified by the delphi statistical method were finalized. next, using 50 finalized questionnaires and a new analytical methodology, interpretive structural modelling and the relationships between the indicators were determined by matlab and excel software, and the ism graph was plotted in an integrated manner. finally, using micmac analysis, the penetration power and dependence of the identified indicators were evaluated and the final pattern was drawn. validity was calculated as content and reliability was calculated by cronbach’s alpha coefficient.  resultsthe environmental financial auditing pattern for supervising iranian state-owned companies has the indicators of environmental accounting standards, environmental standards and guidelines published by intosai and asosai, environmental audit guidelines and standards of the supreme audit court of iran and accepted accounting principles.  discussion and conclusioninterpretive structural modelling (ism) and micmac analysis were used to analyze the relationships between the indicators and provide a suitable pattern. in the method of interpretive structural modelling (ism) statistical method, the results showed that the indicators of environmental accounting standards and accepted accounting principles are at level (2) and are effective indicators in the pattern. indicators of environmental standards and guidelines published by intosai and asosai and guidelines and environmental auditing standards of the supreme audit court of iran are at level (1) and have the least impact on the pattern. in micmac analysis, the results showed that the indicators of environmental accounting standards and accepted accounting principles with high influence and low dependence were identified as independent indicators. also, the indicators of environmental standards and guidelines published by intosai and asosai and the guidelines and environmental auditing standards of the supreme audit court of iran were identified as dependent indicators with low penetration power and high dependence. keywords: environmental financial audit, monitoring, iranian state-owned companies, interpretive structural modelling (ism)