Document Type : Research Paper
Authors
1
Ph.d Student, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
2
Assistant Professor, Department of accounting, khomein Branch, Islamic Azad University, khomein, Iran
3
Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
4
Associate Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
5
Assistant Professor, Department of Accounting, Faculty of Economics and Adminstrative Sciences, University of Qom, Qom, Iran
10.22051/jaasci.2024.46220.1829
Abstract
The purpose of this research is energy accounting framework and evaluation of identified axes in order to protect the shareholders rights. This research is considered as a developmental/exploratory methodology and through the combined basis in the data collection dimension of the research, while providing the theoretical framework, it evaluates the matrix of the main axes identified. In this study, the target population in the qualitative section was academic experts and in the quantitative section, financial managers and accounting heads of capital market companies. The results of the study in the qualitative section of the total of 329 basic codes created from 14 interviews showed the determination of 29 basic themes, the basis for creating six organizing themes and three inclusive themes. It was also determined in the quantitative section that the organizing theme of the internal control mechanisms of energy accounting is the most effective axis of energy accounting implementation in the context of the study. The obtained result shows that the internal control mechanisms of energy accounting, by determining operational criteria, help companies to evaluate the capacities of changing non-renewable energies compared to renewable energies and projects in the company's competitive infrastructure from the point of view of change. pursue energy that, while reducing financial costs for the company, has the ability to increase the process approaches of the company in investing in renewable energy.
Keywords
Main Subjects
)