Proposing a structural equation model for systematic management on incident costs

Document Type: Research Paper

Authors

1 Department of Environmental management, Islamic Azad University, Science and Research Branch, Tehran, Iran.

2 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

3 Department of Environmental management, Tehran North Branch, Islamic Azad University, Tehran, Iran.

4 Department of statistics, Islamic Azad University, Science and Research Branch, Tehran, Iran.

10.22075/ijnaa.2020.4371

Abstract

This study examines the identification of economic indicators (direct and indirect costs) of occupational accidents. The purpose of this study is to propose a structural equation model for the systematic management of incident costs. The research is applied-developmental design. The statistical population of the study was 10,000 experts in the oil, gas and petrochemical industries, 370 of whom were randomly selected using Morgan table. Thus, the researcher distributed 450 questionnaires, of which 384 questionnaires were analyzed. The research tools included the researcher-made questionnaires. In the first stage, this questionnaire was evaluated using fuzzy Delphi method and from 51 initial indicators, we reached 46 final indicators. Data analysis was performed using SPSS and SmartPLS software. The  results showed that emergency action  factors (dealing with incident / initial costs of accidents, costs of investigation and examination of accidents, costs related to damages and compensation, costs of work and incident (alternative costs of individuals), products production costs / service production, cost of marketing activities , retaining reputation and work credit, and finally the factor of restarting work activities are the ability to measure economic variables (direct and indirect costs) of occupational accidents. The fit indices of the model showed that the study model had acceptable fit.

Keywords