Providing an effective model on environmental management accounting system in petrochemical and metal industries in Iran

Document Type : Research Paper


Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran


The purpose of this study was to provide a proposed model affecting the environmental management accounting system in the petrochemical and metal industries in Iran. In order to conduct research, first, by studying the literature and research background with the method of documentary and library studies and the exploratory method, interview questions and research questionnaires have been identified. After analyzing the interviews, in addition to identifying the dimensions and factors affecting the research variables, it is possible to provide a model and conceptual framework for the research. The statistical population of the research in the qualitative sector is all knowledgeable managers in the petrochemical and metal industries and experts in the accounting profession in the country. The analysis consists of two parts: qualitative and quantitative. Interviews were conducted with 15 experts and theoretical foundations of the research, and in a small part of the work, a questionnaire was distributed and collected among 130 employees of petrochemical and metal industry experts. First, the validity and reliability of reagents and constructs were determined using different tests such as mean-variance and Cronbach's alpha. Then, the research variables were examined using the output of software algorithms (SmartPLS 3). These two outputs show the path coefficients between the variables and the value of the t-statistic. Prioritization of effective components on the implementation of environmental management accounting system in petrochemical and metal industries using Friedman analysis of variance showed that the environmental results component has a better rank and has the first rank and the customer environmental cooperation component ranks second and the management component The indoor environment ranks third.


[1] N.A. Abu Seman, K. Govindan, A. Mardani, N. Zakuan, M.Z. Mat 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.
[2] J. Alegre, R. Lapiedra and R. Chiva, Ameasurement scale for product innovation performance, Eur. J. Innov. Manag. 6 (2006), no. 4, 333–346.
[3] R. Bayat and S. Mohammadnejad Modardi, Investigating the impact of green innovations on environmental performance and competitive advantage of the organization, World Conf. Manag. Account. Econ. Human. Begin. Third Millennium, Shiraz, Green Industry Idea Market Research Company, 2016.
[4] C. Cabral and C.J.C. Jabbour, Understanding the human side of green hospitality management, Int. J. Hospital. Manag. 88 (2020), 102389.
[5] P. Deshwal, Green HRM: An organizational strategy of greening people, Int. J. Appl. Res. 1 (2015), no. 13, 176–181.
[6] S. Fabricia, J.L. Rog´erio and M. Alcindo Cipriano, Environmental management accounting and innovation in water and energy reduction, Envir. Monitor. Assess. 192 (2020), no. 621.
[7] M. Farrokhi, Z. Amiri and M. Delvieh Esfahani, The effect of green human resource management on employees’ environmental behavior by considering the moderating role of individual green values and service culture, J. Sustain.Human Resource Manag. 2 (2020), no. 2, 137–157.
[8] M. Farrokhi, A. Nasr Isfahani and A. Safari, Presenting the framework of green human resource management in the steel industry, Human Resources Manag. Imam Hossein Univ. 9 (2017), no. 4, 153–179.
[9] M.I. Ferdous, C.A. Adams and G.G. Boyce, Institutional drivers of environmental management accounting adoption in public sector water organisations, Account. Audit. Account. J. 32 (2019), no. 4, 984–1012.
[10] M. Finger, G. Ilanit and M. Ronny, Environmental risk management and financial performance in the banking industry: A cross-country comparison, J. Int. Financ. Markets Inst. Money 52 (2017), 240–261.
[11] H. Gupta, Assessing organizations performance on the basis of GHRM practices using BWM and Fuzzy TOPSIS, J. Envir. Manag. 226 (2018), 201–216.
[12] J. Huanyong and M. Zhongzhen, Corporate social responsibility and collaborative innovation: The role of government support, J. Cleaner Prod. 260 (2020), 121028.
[13] E. Ilbeigi, A. Nazeri and S.M.M. Kazemi, Environmental management system and financial performance of the organization; The mediating role of competitive advantage and modifier of replacement cost, Sci. Promot. Quart. Standard Qual. Manag. 7 (2017), no. 25, 6–18.
[14] C.J.C. Jabbour, How green are HRM practices, organizational culture, learning and teamwork? A Brazilian study, Ind. Commerc. Train. 43 (2011), no. 2, 98–105.
[15] D. Jimenez-Jimenez, R. Sanz Valle and M. Hernandez-Espallardo, Fostering Innovation:The role of market orientation and organizational learning, European Journal of Innovation Management 11 (2008), no. 3, 389–412.
[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.
[18] M.R. Keshavarz, The effects of environmental strategy, environmental uncertainty and senior management commitment to environmental performance: The role of environmental management accounting, Master Thesis, Islamic Azad University, Marvdasht Branch, 2013.
[19] T. Le, T. Orc, T. Mai, A. Nguyen and T.T. Hien Phan, Environmental management accounting and performance efficiency in the Vietnamese Construction Material Industry, Manag. Impl.r Sustain. Dev. Sustain. 11 (2019), no. 19, 5152.
[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.
[21] C.A. Lengnick-Hall and M.L. Lengnick-Hall, Developing a capacity for organizational resilience through strategic human resource management, Human Resource Manag. Rev. 354 (2010), 1–13.
[22] 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 (2019), no. 2, 64–85.
[23] M. Margaretha and S. Saragih, Developing new corporate culture through green human resource practice, Int. Conf. Bus. Econ. Account., 2019, pp. 1-10.
[24] E.C. Martins and F. Terblanche, Building organisational culture that stimulates creativity and innovation, Eur. J. Innov. Manag. 6 (2003), no. 1, 64–74.
[25] P. Mishra, Green human resource management: a framework for sustainable organizational development in an emerging economy, Int. J. Organ. Anal. 25 (2017), no. 5, 762–788.
[26] B. Moeinian, A. Mehrara, M.R. Baqerzadeh and Y. Gholipour Kanani, Designing a green performance management model based on the EFQM model in Tehran Municipality, J. Econ. Urban Manag. 7 (2019), no. 4, 126–113.
[27] 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.
[28] 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.
[29] E. Najafi, Investigating the Relationship between Environmental Accounting and Procedures and Design of Management Accounting Systems (Case Study: Different Levels of Managers of Iran Railway Company), M.Sc. Thesis, Faculty of Accounting, University of Tehran, 2013.
[30] M. Nazaripour and B. Nasiri, Investigating the relationship between environmental management systems and financial performance with emphasis on market factors, J. Account. Adv. 10 (2018), no. 1, 244–272.
[31] A. M. Rawashdeha, The impact of green human resource management on organizational environmental performance in Jordanian health service organizations, Manag. Sci. Lett. 8 (2018), 1049–1058.
[32] S.K. Singh and A.N. El-Kassar, Role of big data analytics in developing sustainable capabilities, J. Cleaner Prod. 213 (2019), 1264–1273.
[33] 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. Knowledge Manag. 23 (2019), no. 5, 889–914.
[34] K. Singha Sanjay, C.D. Manli Del Giudiceb, C. Roberto and D. Graziano, Green innovation and environmental performance: The role of green transformational leadership and green human resource management, Technol. Forecast. Soc. Change 150 (2020), 119762.
[35] A. Tavakoli, A. Hashemi, A. Sabet and S. Razeqi, Presenting a structural model of green human resource management based on human resource management systems, Human Resource Manag. 10 (2018), no. 1, 77–103.
[36] T. Thabit, H. Ibraheem and K. Laith, 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.
[37] A. Zaid, A. M. Jaaron 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
Volume 14, Issue 6
June 2023
Pages 131-145
  • Receive Date: 30 November 2021
  • Revise Date: 11 January 2022
  • Accept Date: 17 February 2022