نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
2 استاد یار گروه حسابداری،واحد قم،دانشگاه آزاد اسلامی،قم ،ایران
3 دانشیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In a world where the balance between humans and nature is increasingly threatened, natural capital accounting has emerged as a common language for understanding and valuing the invaluable services provided by nature. This research transcends the traditional boundaries of accounting, seeking to explore ways in which numbers can reflect not only the economic but also the ecological, social, and cultural value of nature. To this end, the study presents a foundational model for natural capital accounting using an interpretive structural approach. Methodologically, the research is exploratory and employs a mixed-methods design. Due to the lack of a coherent framework for natural capital accounting, the Grounded Theory approach was used, supported by in-depth interviews with experts. The reliability of the identified dimensions was then assessed through Delphi analysis. Finally, in the quantitative phase, the most influential components of natural capital accounting were determined using Interpretive Structural Modeling (ISM). The study population included 14 academic experts, prominent accounting professors, and members of accounting standard-setting committees, selected through purposive sampling using the snowball approach. The results revealed 3 main categories (institutional factors of nature-based accounting, accounting frameworks and participation, and perception of frameworks and sustainability), 9 core components (legal requirements and standards, economic and market pressures, social and cultural pressures, measurement and valuation tools, reporting and accounting frameworks, stakeholder and community engagement, improving transparency and accountability, enhancing sustainability and responsibility, and creating economic and social value-added), and 88 conceptual themes. The quantitative findings indicated that the component of legal requirements and standards holds the highest influence compared to other components in the model. This research enriches the theoretical and practical knowledge of natural capital accounting by demonstrating how the integration of quantitative and qualitative dimensions can help understand and measure the true value of nature. The proposed model serves as a powerful tool for policymakers and managers, paving the way for designing sustainable and responsible policies. Ultimately, this study underscores that natural capital accounting is not only a scientific necessity but also an ethical and social imperative, offering a pathway to saving nature through a deeper understanding of its value.
کلیدواژهها [English]
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