The study of the identification and prioritization of how to implement environmental management accounting components in manufacturing industries

This article investigates the identification and prioritization of the components to implement environmental management accounting in manufacturing industries through two parts of qualitative and quantitative. In the qualitative part, the Meta-synthesis method was used to identify the components of environmental management accounting implementation. Hence, various keywords were initially searched in the most popular foreign and domestic databases, and 268 related research works were identified. Then, with the preliminary review of these studies based on certain indicators, 32 scientific and research works directly examining the components of environmental management accounting implementation were selected. Finally, using the coding technique, the related concepts were identified and categorized under the following seven components: Management factors, Resources, Environmental incentives and pressures, Environmental uncertainty, Laws and regulations, Competency of accountants, and Company structural characteristics. The quantitative part of the research included the statistical community, environmental experts, and researchers, 20 of whom were selected by purposive sampling. A paired comparison questionnaire, whose validity was confirmed by experts, was used to collect data. The data were analyzed using the Analytical Hierarchy Process (AHP) to prioritize the components of environmental management accounting implementation and the criteria related to each. The results of the quantitative part of the research demonstrated the component of management factors as the most significant with a relative weight of 0.283.