Investigating Environmental Accounting and its Role in Reducing Environmental Costs (Case Study: Iran Noubaft Textile Company)

Kamran Ghaemmaghami · Morteza Zamani

11 citations0/0 files storedJournal of Accounting Finance and Auditing Studies

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Financial Management Corporate Social Responsibility Reporting Environmental Sustainability in Business

Abstract

Purpose - The aim of the present study was to investigate the environmental accounting and its role in reducing the costs, especially in Iranian textile companies. Design/methodology/approach - Information on variables was collected and measured by distributing the modified questionnaire of Graaf et al. (1998) among the managers and senior staff. Then, using regression analysis, the costs associated with environmental benefits were investigated. Findings - The results show that environmental costs have a significant relationship with the advantages of the environmental accounting. However, after analysis of the cost factors, the results did not show any significant relationship. Therefore, it is inferred that not only these factors affected the environmental benefits, but there are also other factors playing a role in this regard. Originality/value – This paper is the first paper of its kind to have been conducted in developing countries.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 11 citations exist upstream.

References

2014Environmental costs and renewable energy: Re-visiting the Environmental Kuznets Curve 2013Establishing attributes of an environmental management system for green hotel evaluation 2015Strategic cost management and performance: The case of environmental costs 2013Green accounting: Reflections from a CSR and environmental disclosure perspective 2013On the interplay between environmental reporting and management accounting change 2014A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate?2014The interpretation and extension of Material Flow Cost Accounting (MFCA) in the context of environmental material flow analysis 2014Assessing the greenness of environmental advertising claims made by multinational industrial firms

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.