Investigating Iranian managers' willingness to use energy accounting systems

The present situation and changes of the environment are major issues in the last decades. Despite the development of energy accounting systems (EAS) in Iran, their share in current accounting system minor is scanty compared to other systems. In Iran, there have been government and corporate strategies to deploy EAS, and there is ample research on the necessity of such systems. In this research, we assume that political economy has played a major role in the inclusion of EAS. As one of the methods of analysis, we conducted a survey (N=۱۵۴) among Iranian managers in Tehran Stock Exchange. We assume that these stakeholders will play a key role in the deployment of EAS in Iran. To analyze the empirical data, we ran regression analysis. The results showed a positive and significant relationship between attitude toward environment and attitude toward using energy accounting systems. Also, the value management and risk control have moderated (negative and significant) the relationship between attitude toward environment and attitude toward using energy accounting. Most managers of Iranian manufacturing companies believe that it is feasible to demonstrate the flow of energy loss, express it quantitatively and qualitatively, and utilize it to enhance managers' decisions in the energy accounting system. This research is expected to contribute comprehensively expand the theoretical foundations and increase audience knowledge of Iranian managers' willingness to use energy accounting systems. It is also expected that the results of the study will document the role of government in development of EAS.

Keywords:

Iranian managers , energy accounting systems , political economy of environment , emission of greenhouse gases