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واکاوی مضامین نقش حسابداری مدیریت در پشتیبانی از تصمیمات زنجیره تأمین پایدار و اقتصاد چرخشی | ||
| حسابداری دولتی | ||
| مقاله 11، دوره 12، شماره 2 - شماره پیاپی 25، خرداد 1405، صفحه 223-258 اصل مقاله (1.09 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.77732.1871 | ||
| نویسندگان | ||
| فاطمه صغری یعقوبی* 1؛ فاطمه هاشمی مقدم2 | ||
| 1گروه مدیریت و حسابداری، دانشگاه ملی مهارت، تهران، ایران | ||
| 2گروه مدیریت و حسابداری، دانشگاه ملی مهارت، تهران، ایران. | ||
| چکیده | ||
| موضوع و هدف مقاله: پژوهش حاضر با هدف واکاوی مضامین نقش حسابداری مدیریت در پشتیبانی از تصمیمات زنجیره تأمین پایدار و اقتصاد چرخشی انجام شد. با توجه به پیچیدگیهای محیطی، فشارهای زیستمحیطی و ضرورت ادغام اهداف توسعه پایدار در تصمیمات سازمانی، نیاز به تبیین نظاممند کارکردهای حسابداری مدیریت در این حوزه بیش از پیش احساس میشود. روش شناسی: این مطالعه با رویکرد کیفی و مبتنی بر پارادایم تفسیرگرایی طراحی گردید و دادهها از طریق ۲۱ مصاحبه نیمهساختاریافته با حسابداران مدیریت، مدیران مالی و خبرگان پایداری گردآوری شد. نمونهگیری بهصورت هدفمند و گلوله برفی تا رسیدن به اشباع مضمونی ادامه یافت. تحلیل دادهها با بهرهگیری از روش تحلیل تماتیک و نرمافزار MAXQDA 2020 انجام گرفت. یافتههای پژوهش: یافتهها منجر به شناسایی ۸ مضمون اصلی و ۹۱ مضمون فرعی شد. مضامین اصلی شامل: همراستایی راهبردی و زمانافق تصمیمگیری؛ ارزشگذاری و اندازهگیری مالیِ عناصر چرخهای؛ ابزارها، مدلها و فرایندهای پشتیبان تصمیم؛ کنترلها، انگیزشها و سازوکارهای حاکمیت داخلی؛ دادهها، دیجیتالیزهسازی و شفافیت ردیابی؛ گزارشدهی، شفافیت بازار و تضمین؛ فرهنگ سازمانی، شایستگیها و یادگیری نهادی؛ و سیاستگذاری، مقررات و هماهنگی بینسازمانی است. نتیجهگیری، اصالت و افزوده آن به دانش: نتایج نشان میدهد حسابداری مدیریت میتواند بهعنوان زیرساخت دانشی و نهادی، پیوند میان اهداف اقتصادی، زیستمحیطی و اجتماعی را در سطح زنجیره تأمین برقرار ساخته و گذار سازمانها به اقتصاد چرخشی را تسهیل کند. | ||
| کلیدواژهها | ||
| حسابداری مدیریت؛ زنجیره تأمین پایدار؛ اقتصاد چرخشی؛ تصمیمگیری راهبردی؛ پایداری سازمانی | ||
| عنوان مقاله [English] | ||
| Exploring the Thematic Dimensions of the Role of Management Accounting in Supporting Sustainable Supply Chain and Circular Economy Decisions | ||
| نویسندگان [English] | ||
| fateme soghra yaghoobi1؛ Fatemeh Hashemi Moghadam2 | ||
| 1Department of Management and Accounting, Technical and Vocational University (TVU), Tehran, Iran | ||
| 2Department of Management and Accounting , Technical and Vocational University(TVU),Tehran ,Iran | ||
| چکیده [English] | ||
| Abstract Subject and Purpose: The present study was conducted to explore the themes of management accounting's role in supporting sustainable supply chain and circular economy decisions. Given environmental complexities, ecological pressures, and the necessity of integrating sustainable development goals into organizational decisions, the need for a systematic explanation of management accounting functions in this area is increasingly felt. Research Method: This study was designed using a qualitative approach based on the interpretivism paradigm. Data were collected through 21 semi-structured interviews with management accountants, financial managers, and sustainability experts. Purposive and snowball sampling continued until thematic saturation was achieved. Data analysis was performed using thematic analysis and MAXQDA 2020 software. Research Findings: The findings led to the identification of 8 main themes and 91 sub themes. The main themes include: strategic alignment and decision-making time horizon; valuation and financial measurement of circular elements; decision-support tools, models, and processes; internal controls, incentives, and governance mechanisms; data, digitalization, and traceability transparency; reporting, market transparency, and assurance; organizational culture, competencies, and institutional learning; and policy making, regulations, and inter-organizational coordination. Conclusion, Originality and its Addition to Knowledge: The results indicate that management accounting, as a knowledge-based and institutional infrastructure, can establish a link among economic, environmental, and social objectives at the supply chain level and facilitate the transition of organizations toward a circular economy. | ||
| کلیدواژهها [English] | ||
| Management accounting, Sustainable supply chain, Circular economy, Strategic decision-making, Organizational sustainability | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 61 تعداد دریافت فایل اصل مقاله: 25 |
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