نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری تخصصی، گروه حسابداری،واحد یزد، دانشگاه آزاد اسلامی ،یزد،ایران
2 استادیار گروه حسابداری ، واحد یزد،دانشگاه آزاد اسلامی ، یزد ، ایران
3 استادیار گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction
Environmental 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?
Methods
In 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.
Results
The 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 Conclusion
Interpretive 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)
کلیدواژه‌ها [English]
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