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 threatened world of human-nature imbalance, natural capital accounting offers a common language to value nature’s services beyond economics. This study develops a foundational model using an interpretive structural approach. Methodologically, it is exploratory with a mixed-methods design. Due to the lack of a coherent framework, Grounded Theory was applied through in-depth expert interviews. Delphi analysis confirmed reliability. In the quantitative phase,Interpretive Structural Modeling (ISM) determined the most influential components. The sample included 14 academic experts, accounting professors, and standard-setting committee members via purposive snowball sampling. Results revealed 3 main categories (institutional factors, accounting frameworks and participation, and perception of frameworks and sustainability), 9 core components (legal requirements, economic pressures, measurement tools, reporting frameworks, stakeholder engagement, transparency, sustainability, and value-added), and 88 conceptual themes. Quantitative findings showed that "legal requirements and standards" is the most influential component. This research enriches theoretical and practical knowledge by integrating quantitative and qualitative dimensions to measure nature’s true value. The proposed model aids policymakers in designing sustainable policies. Ultimately, natural capital accounting is both a scientific and ethical imperative for saving nature through deeper understanding.
کلیدواژهها [English]
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