بررسی تأثیر رویه‌های حسابداری مدیریت زیست‌محیطی بر حداقل‌سازی آلودگی‌های زیست‌محیطی برآمده از مواد پلاستیکی

-Abbott, J. K., & Sumaila, U. R. (2019). Reducing marine plastic pollution: policy insights from economics. Review of Environmental Economics and Policy, 13(2), 327-336. https://doi.org/10.1093/reep/rez007.

-Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation-Firm value relationship. International Journal of Energy Economics and Policy, 9(2), 299-306. DOI: https://doi.org/10.32479/ijeep.7438.

-Alkisher, A. O. (2018). Overview of drivers behind environmental management accounting (EMA). Journal of Economics and Political Science, 12(12), 232-269.

-Bakhtiari, F. (2022). Iran ranks 17th in waste production. Tehran Times Newspaper, society section, September 28, 2022 - 19:7,

-Cambra-Fierro, J., Hart, S., & Polo-Redondo, Y. (2008). Environmental respect: ethics or simply business? A study in the small and medium enterprise (SME) context. Journal of Business Ethics, 82(3), 645-656. https://doi.org/10.1007/s10551-007-9583-1.

-Chen, J. C., & Roberts, R. W. (2010). Toward a more coherent understanding of the organization–society relationship: A theoretical consideration for social and environmental accounting research. Journal of business ethics, 97(4), 651-665. https://doi.org/10.1007/s10551-010-0531-0.

-Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007.

-Cohen, J. (1988). Set correlation and contingency tables. Applied psychological measurement, 12(4), 425-434. . https://doi.org/10.1177/014662168801200410.

-Cook, C., Heath, F., & Thompson, R.L. (2000). A meta-analysis of response rates in web or internet-based surveys. Educational and Psychological Measurement, 60(6), 821–836. https://doi.org/10.1177/00131640021970934.

-Cristi, M. A., Holzapfel, C., Nehls, M., De Veer, D., Gonzalez, C., Holtmann, G.,... & Thiel, M. (2020). The rise and demise of plastic shopping bags in Chile–Broad and informal coalition supporting ban as a first step to reduce single-use plastics. Ocean & Coastal Management, 187, 105079. https://doi.org/10.1016/j.ocecoaman.2019.105079.

-Csutora, M. (2007). Environmental Management Accounting-Estimating the Benefit Side.

-da Costa, J. P., Mouneyrac, C., Costa, M., Duarte, A. C., & Rocha-Santos, T. (2020). The role of legislation, regulatory initiatives and guidelines on the control of plastic pollution. Frontiers in Environmental Science, 8, 104. https://doi.org/10.3389/fenvs.2020.00104.

-Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. Sustainability accounting and accountability, 248-272. https://doi.org/10.4324/9781315848419-28.

-Deme, G. G., Ewusi-Mensah, D., Olagbaju, O. A., Okeke, E. S., Okoye, C. O., Odii, E. C.,... & Sanganyado, E. (2022). Macro problems from microplastics: Toward a sustainable policy framework for managing microplastic waste in Africa. Science of The Total Environment, 804, 150170. https://doi.org/10.1016/j.scitotenv.2021.150170.

-Demir, S. (2022). Comparison of Normality Tests in Terms of Sample Sizes under Different Skewness and Kurtosis Coefficients. International Journal of Assessment Tools in Education, 9(2), 397-409. https://doi.org/10.21449/ijate.1101295.

-Elshabasy, Y. N. (2018). The impact of corporate characteristics on environmental information disclosure: An empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 12(2). 232-241. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie.

-Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920–948. https://doi.org/10.1108/09513571011080180.

-Ferronato, N., & Torretta, V. (2019). Waste mismanagement in developing countries: A review of global issues. International Journal of Environmental Research and Public Health, 16(6), 1060. https://doi.org/10.3390/ijerph16061060.

-Fonseka, M., Rajapakse, T., & Richardson, G. (2019). The effect of environmental information disclosure and energy product type on the cost of debt: Evidence from energy firms in China. Pacific-Basin Finance Journal, 54, 159-182. https://doi.org/10.1016/j.pacfin.2018.05.001.

-Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382-388. https://doi.org/10.1177/002224378101800313.

-Forrest, A., Giacovazzi, L., Dunlop, S., Reisser, J., Tickler, D., Jamieson, A., & Meeuwig, J. J. (2019). Eliminating plastic pollution: How a voluntary contribution from industry will drive the circular plastics economy. Frontiers in Marine Science, 6, 627. https://doi.org/10.3389/fmars.2019.00627.

-Gu, F., Guo, J., Zhang, W., Summers, P. A., & Hall, P. (2017). From waste plastics to industrial raw materials: A life cycle assessment of mechanical plastic recycling practice based on a real-world case study. Science of the total environment, 601, 1192-1207. https://doi.org/10.1016/j.scitotenv.2017.05.278.

-Gunarathne, N., & Lee, K. H. (2015). Environmental Management Accounting (EMA) for environmental management and organizational change: An eco-control approach. Journal of Accounting & Organizational Change, 11(3), 362–383. https://doi.org/10.1108/jaoc-10-2013-0078.

-Hassan, A., & Ibrahim, E. (2012). Corporate environmental information disclosure: Factors influencing companies' success in attaining environmental awards. Corporate Social Responsibility and Environmental Management, 19(1), 32-46. https://doi.org/10.1002/csr.278.

-Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In New challenges to international marketing. Emerald Group Publishing Limited. https://doi.org/10.1108/s1474-7979(2009)0000020014.

-Hodal, K. (2019). Marine plastic pollution costs the world up to $2.5 tn a year, researchers find. The Guardian, April, 4.

-Iredele, O. O., & Ogunleye, O. J. (2017). Identifying barriers to environmental management accounting: A comparative study of Nigeria and South Africa practices. The Business and Management Review, 9(1), 168-179.

-Iredele, O. O., & Ogunleye, O. J. (2018). An Evaluation of Environmental Management Accounting (EMA) Practices and Barriers to its implementation: A comparative study of Nigeria and south Africa. Crawford Journal of Business and Social Sciences (CJBASS), 13(1), 96–113.

-Iredele, O. O., Tankiso, M., & Adelowotan, M. O. (2020). The influence of institutional isomorphism and organizational factors on environmental management accounting practices of listed Nigerian and South African firms. South African Journal of Accounting Research, 34(3), 183-204. https://doi.org/10.1080/10291954.2019.1675254.

-Ismail, M. S., Ramli, A., & Darus, F. (2014). Environmental management accounting practices and Islamic corporate social responsibility compliance: evidence from ISO14001 companies. Procedia-Social and Behavioral Sciences, 145, 343-351. https://doi.org/10.1016/j.sbspro.2014.06.043.

-Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626. https://doi.org/10.1016/j.sbspro.2015.01.411.

-Jia, L., Evans, S., & Linden, S. V. D. (2019). Motivating actions to mitigate plastic pollution. Nature communications, 10(1), 1-3. https://doi.org/10.1038/s41467-019-12666-9.

-Jiang, W., Chai, H., Shao, J., & Feng, T. (2018). Green entrepreneurial orientation for enhancing firm performance: A dynamic capability perspective. Journal of cleaner production, 198, 1311-1323. https://doi.org/10.1016/j.jclepro.2018.07.104.

-Khan, P. A., & Johl, S. K. (2019). Nexus of comprehensive green innovation, environmental management system-14001-2015 and firm performance. Cogent Business & Management, 6(1), 1691833. https://doi.org/10.1080/23311975.2019.1691833.

-Knoblauch, D., & Mederake, L. (2021). Government policies combatting plastic pollution. Current Opinion in Toxicology, 28, 87-96. https://doi.org/10.1016/j.cotox.2021.10.003.

-Latan, H., Jabbour, C. J. C., de Sousa Jabbour, A. B. L., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of cleaner production, 180, 297-306. https://doi.org/10.1016/j.jclepro.2018.01.106.

-Le, T. T., Nguyen, T. M. A., & Phan, T. T. H. (2019). Environmental management accounting and performance efficiency in the Vietnamese construction material industry—A managerial implication for sustainable development. Sustainability, 11(19), 5152. https://doi.org/10.3390/su11195152.

-Li, M., Tian, A., Li, S., & Qi, X. (2018). Evaluating the quality of enterprise environmental accounting information disclosure. Sustainability, 10(7), 2136. https://doi.org/10.3390/su10072136.

-Makgae, M. (2011). Key areas in waste management: A South African perspective. Integrated waste management, 2, 1169. https://doi.org/10.5772/18023.

-Maama, H., & Appiah, K. O. (2019). Green accounting practices: lesson from an emerging economy. Qualitative Research in Financial Markets, 11(4), 456-478. https://doi.org/10.1108/qrfm-02-2017-0013.

-McCusker, K., & Gunaydin, S. (2015). Research using qualitative, quantitative or mixed methods and choice based on the research. Perfusion, 30(7), 537-542. https://doi.org/10.1177/0267659114559116.

-Masud, M. A. K., Bae, S. M., & Kim, J. D. (2017). Analysis of environmental accounting and reporting practices of listed banking companies in Bangladesh. Sustainability, 9(10), 1717. https://doi.org/10.3390/su9101717.

-Matsuguma, Y., Takada, H., Kumata, H., Kanke, H., Sakurai, S., Suzuki, T.,... & Newman, B. (2017). Microplastics in sediment cores from Asia and Africa as indicators of temporal trends in plastic pollution. Archives of environmental contamination and toxicology, 73(2), 230-239. https://doi.org/10.1007/s00244-017-0414-9.

-Miles, S. (2017). Stakeholder theory classification, definitions and essential contestability. In Stakeholder management. Emerald Publishing Limited, Bingley, 21-47. ttps://doi.org/10.1108/s2514-175920170000002.

-Milios, L., Christensen, L. H., McKinnon, D., Christensen, C., Rasch, M. K., & Eriksen, M. H. (2018). Plastic recycling in the Nordics: A value chain market analysis. Waste Management, 76, 180-189. https://doi.org/10.1016/j.wasman.2018.03.034.

-Mohr-Swart, M. (2008). An environmental management accounting model for the South African mining industry. Doctor of Technology in the Department of Environmental, Water and Earth Sciences, Tshwane University of Technology.

-Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/10.1016/j.jclepro.2016.01.085.

-Naidoo, T., Glassom, D., & Smit, A. J. (2015). Plastic pollution in five urban estuaries of KwaZulu-Natal, South Africa. Marine pollution bulletin, 101(1), 473-480. https://doi.org/10.1016/j.marpolbul.2015.09.044.

-Nayak, M. S. D. P., & Narayan, K. A. (2019). Strengths and weaknesses of online surveys. Technology, 6(7), 0837-2405053138. DOI:10.9790/0837-2405053138.

-Nathaniel, S. P., Yalçiner, K., & Bekun, F. V. (2021). Assessing the environmental sustainability corridor: Linking natural resources, renewable energy, human capital, and ecological footprint in BRICS. Resources Policy, 70, 101924. https://doi.org/10.1016/j.resourpol.2020.101924.

-Nzama, S., Olarewaju, O.M., Omolola, A.A., & Ganiyu, I. (2022). Environmental management accounting (EMA) practices and plastic pollution control in selected food and beverage firms. Cogent Business & Management, 9:1, 2085368. https://doi.org/10.1080/23311975.2022.2085368.

-OECD. 2005. Environmental activities. The Glossary. Available: https://stats.oecd.org/glossary/detail. asp? ID=6420 (Accessed 11 June 2021).

-Ofoegbu, G. N., Odoemelam, N., & Okafor, R. G. (2018). Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting). Cogent Business & Management, 5(1), 1551510. https://doi.org/10.1080/23311975.2018.1551510.

-Pei, Z. (2017). Study on environmental cost accounting under low-carbon economy. In AIP Conference Proceedings (Vol. 1820, No. 1, p. 040023). AIP Publishing LLC. https://doi.org/10.1063/1.4977295.

-Prata, J. C., Silva, A. L. P., Da Costa, J. P., Mouneyrac, C., Walker, T. R., Duarte, A. C., & Rocha-Santos, T. (2019). Solutions and integrated strategies for the control and mitigation of plastic and microplastic pollution. International journal of environmental research and public health, 16(13), 2411. https://doi.org/10.3390/ijerph16132411.

-Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93–128. https://doi.org/10.1108/09513571111098072.

-San, O. T., Heng, T. B., Selley, S., & Magsi, H. (2018). The Relationship between Contingents Factors that Influence the Environmental Management Accounting and Environmental Performance among Manufacturing Companies in Klang Valley, Malaysia. International Journal of Economics & Management, 12(1), 205-232.

-Smith, S. M. (2015). Determining sample size. Journal of Hand Therapy: Official Journal of the

-Solovida, G. T., & Latan, H. (2017). Linking environmental strategy to environmental performance: Mediation role of environmental management accounting. Sustainability Accounting, Management and Policy Journal, 8(5), 595–619. https://doi.org/10.1108/sampj-08-2016-0046.

-Staniskis, J. K., & Stasiskiene, Z. (2006). Environmental management accounting in Lithuania: exploratory study of current practices, opportunities and strategic intents. Journal of Cleaner Production, 14(14), 1252-1261. https://doi.org/10.1016/j.jclepro.2005.08.009.

-Tapang, A. T., Bassey, E. B., & Bessong, P. K. (2012). Environmental activities and its implications on the profitability of oil companies in Nigeria. International Journal of Physical and Social Sciences, 2(3), 285-302.

-Thushari, G. G. N., & Senevirathna, J. D. M. (2020). Plastic pollution in the marine environment. Heliyon, 6(8), e04709. https://doi.org/10.1016/j.heliyon.2020.e04709.

-Valentinov, V. (2022). Stakeholder theory and the knowledge problem: A Hayekian perspective. Business Ethics, the Environment & Responsibility, 31(2), 536-545. https://doi.org/10.1111/beer.12383.

-Van Rensburg, M. L., S'phumelele, L. N., & Dube, T. (2020). The ‘plastic waste era’; social perceptions towards single-use plastic consumption and impacts on the marine environment in Durban, South Africa. Applied Geography, 114, 102132. https://doi.org/10.1016/j.apgeog.2019.102132.

-Wachira, M. M., & Wang’ombe, D. (2019). The Application of environmental management accounting techniques by manufacturing firms in Kenya. In Environmental Reporting and Management in Africa, In Environmental reporting and management in Africa, 8(1), 69–89. https://doi.org/10.1108/s1479-359820190000008004.

-Wang, S., Wang, H., Wang, J., & Yang, F. (2020). Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism. Science of the Total Environment, 714, 136855. https://doi.org/10.1016/j.scitotenv.2020.136855.

-Weideman, E. A., Perold, V., & Ryan, P. G. (2020). Limited long-distance transport of plastic pollution by the Orange-Vaal River system, South Africa. Science of the Total Environment, 727, 138653. https://doi.org/10.1016/j.scitotenv.2020.138653.

-Zeng, S. X., Xu, X. D., Dong, Z. Y., & Tam, V. W. (2010). Towards corporate environmental information disclosure: an empirical study in China. Journal of Cleaner Production, 18(12), 1142-1148. https://doi.org/10.1016/j.jclepro.2010.04.005.