环境管理会计信息在环保和可持续产品设计过程中的作用

IF 4.9 Q1 BUSINESS

International Journal of Engineering Business Management Pub Date : 2023-01-01 DOI:10.1177/18479790231183511

Dunia Jaleel Jafer Al Mosaoy

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引用次数: 0

摘要

摘要本研究旨在探讨环境管理会计资讯(EMAI)对伊拉克工业企业环境与永续产品设计过程的影响。这个过程有五个不同的子过程:研究过程、分析过程、概念设计过程、详细设计过程和设计制作过程。本研究采用定量方法设计问卷，并分发给87名质量经理、生产经理、设计经理和财务经理。方差分析表明，EMAI对研究过程、分析过程和详细设计过程中的三个过程有正向显著的影响，而对概念设计过程和设计生产过程的影响不显著。本研究对工业企业的管理者具有实际意义。研究结果为设计和生产经理以及高级管理人员规划环保或可持续产品的生产提供了实践和理论知识。

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The role of environmental management accounting information in the design process of environmental and sustainable products

The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insignificant effect on conceptual design process and design production process. The study has practical implications for managers of industrial companies. The results provide practical and theoretical knowledge for design and production managers as well as senior management to plan the production of environmental or sustainable products.

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来源期刊

International Journal of Engineering Business Management BUSINESS-

CiteScore

7.50

自引率

6.10%

发文量

审稿时长

15 weeks

期刊介绍： The International Journal of Engineering Business Management (IJEBM) is an international, peer-reviewed, open access scientific journal that aims to promote an integrated and multidisciplinary approach to engineering, business and management. The journal focuses on issues related to the design, development and implementation of new methodologies and technologies that contribute to strategic and operational improvements of organizations within the contemporary global business environment. IJEBM encourages a systematic and holistic view in order to ensure an integrated and economically, socially and environmentally friendly approach to management of new technologies in business. It aims to be a world-class research platform for academics, managers, and professionals to publish scholarly research in the global arena. All submitted articles considered suitable for the International Journal of Engineering Business Management are subjected to rigorous peer review to ensure the highest levels of quality. The review process is carried out as quickly as possible to minimize any delays in the online publication of articles. Topics of interest include, but are not limited to: -Competitive product design and innovation -Operations and manufacturing strategy -Knowledge management and knowledge innovation -Information and decision support systems -Radio Frequency Identification -Wireless Sensor Networks -Industrial engineering for business improvement -Logistics engineering and transportation -Modeling and simulation of industrial and business systems -Quality management and Six Sigma -Automation of industrial processes and systems -Manufacturing performance and productivity measurement -Supply Chain Management and the virtual enterprise network -Environmental, legal and social aspects -Technology Capital and Financial Modelling -Engineering Economics and Investment Theory -Behavioural, Social and Political factors in Engineering