حسابداران و افزایش بهره وری آب: تحلیل عاملی اکتشافی و تاییدی

نوع مقاله : مقاله پژوهشی

نویسنده

استادیار، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران.

چکیده

امروزه کمبود منابع آبی به یکی از دغدغه‌­های جدی جامعه بشری تبدیل گشته، بطوریکه راهکارهای فنی و مهندسی به تنهایی قادر به حل این معضل نبوده و توجه به جنبه­‌های غیرفنی آن به یک ضرورت انکارناپذیر تبدیل گشته است. از این‌رو پژوهش حاضر تلاش دارد تا با استفاده از مدل­سازی معادلات ساختاری و از طریق رویکرد تحلیل عاملی اکتشافی و تأییدی نقش حسابداران در افزایش بهره‌­­وری آب را مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎‌ها توصیفی- پیمایشی، از نوع همبستگی است. داده‌های پژوهش از طریق توزیع پرسش‎نامه بین 168 حسابدار شاغل در غرب کشور جمع‌آوری ‌شده است. دوره زمانی پژوهش حاضر نیمه اول سال 1400 می­‌باشد. بر اساس یافته‌­های پژوهش حاضر حسابداران می‌­توانند از طریق سه مؤلفه هزینه‌­یابی آب/ارزش‌گذاری اقتصادی آب، گزارشگری آب و هزینه­‌های شهرت در فرآیند مدیریت بهره‌­وری آب ایفای نقش نمایند. براساس تحلیل عاملی تأییدی مرتبه دوم بار عاملی سه مؤلفه مذکور بر روی سازه اصلی (نقش حسابداران در افزایش بهره‌­وری آب) به ترتیب عبارتند از: هزینه‌یابی آب/ ارزش‌گذاری اقتصادی (0/74) و گزارشگری آب (0/69) و هزینه‌­های شهرت (0/62). همچنین یافته‌­های پژوهش نشان می‌دهد متغیر جمعیت­‌شناختی سنوات خدمتی بر روی هر سه سازه و متغیر جنسیت فقط بر سازه ارزش‌­گذاری اقتصادی تأثیرگذار هستند. بقیه متغیرهای جمعیت شناختی (سن، مدرک تحصیلی و نوع سازمان) بر روی سازه­‌های اصلی پژوهش تأثیر معناداری ندارند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Accountants and the Increase in Water Productivity: Exploratory and Confirmatory Factor Analysis

نویسنده [English]

  • Mohammad Nazaripour
Assistant Professor, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
چکیده [English]

Nowadays, the water sacristy has become one of the serious concerns of human society, so that technical and engineering solutions alone cannot solve this problem and attention to its non-technical aspects has become an undeniable necessity. Therefore, this study attempts to investigate the role of accountants in the increase in water productivity by using structural equation modeling and through exploratory and confirmatory factor analysis approach. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 168 accountants working in the west of the country. The time period of this study is the second and third seasons of year 2021. According to the research findings accountants can play a role in the process of water productivity management through the three components of economic pricing, water reporting and reputation costs. Based on the second-order confirmatory factor analysis, the factor loading of the three mentioned components on the main structure (accountants role in water productivity increase) are: water costs/economic pricing (0.74), water reporting (0.69) and reputation costs (0.62). Finally, research findings also showed that the demographic variable of length of service affects all three components and the gender variable affects only the economic pricing component. Other demographic variables (age, education and type of company) do not have a significant effect on the three main components.

کلیدواژه‌ها [English]

  • Water productivity
  • Accountants
  • Economic Pricing
  • Water Reporting
  • Reputation Costs
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