Mahdi Askari Shahamabad, Alireza Rahimi, Kazem Shamsadini and Milad Shafiee Hemmatabad
Environmental taxes have been in place for many years to reduce environmental damage and pay more attention to the environment. However, some of the adverse socio-economic impacts…
Abstract
Purpose
Environmental taxes have been in place for many years to reduce environmental damage and pay more attention to the environment. However, some of the adverse socio-economic impacts that may result from such taxes and the many challenges facing developing countries have necessitated policy reform. Therefore, identifying and prioritizing the factors related to environmental tax reform (ETR) is necessary to help governments and environmental protection agencies (EPAs) focus on this prioritizing to develop and improve this process. Awareness of the benefits of ETR encourages governments to use this policy to reduce adverse environmental impacts and contribute to economic growth.
Design/methodology/approach
The primary purpose of this work is to prioritize and taxonomy the factors related to ETR using the Fuzzy Analytic Hierarchy Process (FAHP) approach. In the first stage, 25 factors were extracted from the available literature. These factors were divided into five categories for more accessible review. In the second stage, the FAHP as a Multiple-Criteria Decision-Making (MCDM) Technique was used to prioritize and develop the taxonomy of identified factors and the categories of these factors.
Findings
The results show that reducing carbon emissions (DF4) is the essential prioritization factor that governments and environmental organizations can achieve if the ETR is implemented. Following that, reducing greenhouse gas emissions (DF1), double benefit (EcF7) and increase sustainability reports (EnF4) can be achieved by implementing ETR.
Research limitations/implications
This study is geographically limited to Iran. In terms of the study population, this study is limited to 25 academic, tax and public policy experts. Moreover, in this study, FAHP is the only approach used. For further research, the results of this study can be compared with that of other multi-criteria techniques like FAHP, fuzzy TOPSIS or BWM.
Practical implications
Ratings of factors related to ETR can guide and help governments identify important factors that affect environmental tax reform, which can, in addition to controlling ecological pollution will, increase the economic benefits of governments.
Originality/value
This study is the first to identify factors related to environmental tax reform and to develop an MCDM technique for prioritizing these factors and finding important ones.
Details
Keywords
Kazem Shamsadini, Mahdi Askari Shahamabad and Fateme Askari Shahamabad
Increasing environmental pollution and destruction have damaged sustainability in polluting societies and organizations. For this reason, various environmental management programs…
Abstract
Purpose
Increasing environmental pollution and destruction have damaged sustainability in polluting societies and organizations. For this reason, various environmental management programs have recently been developed by governments and the environmental protection agencies (EPAs) to control and reduce environmental pollution. One of these programs is environmental audit (EA), which has not been fully implemented yet in developing countries and it has many disadvantages. It seems that one of the reasons for the lack of perfect implementation of EA in these countries is the lack of adequate review of the factors affecting its implementation. The purpose of this paper is to identify the factors affecting EA implementation and then analysis of causal relationships between them.
Design/methodology/approach
Decision-making trial and evaluation laboratory (DEMATEL) technique was used to identify causal relationships of factors affecting EA implementation. Based on the literature review and interviewing nine experts in EA, 17 factors were identified to influence EA implementation. Six experts were selected for the evaluation using snowball sampling method. Using the DEMATEL approach, a cause and effect relationship diagram was generated through which the effect of factors was analyzed.
Findings
Seventeen factors were categorized in terms of cause and effect, and the interrelationships of factors were also analyzed. “Reducing environmental impacts and improving environmental performance,” “obtaining environmental management system certificates” and “contributing to the environmental goals of investment projects” are the most prominent factors on the basis of their prominent score.
Research limitations/implications
Analysis in the research is highly dependent on expert judgments and opinions may be biased. However, the initial matrix obtained from the experts is hindered by the ambiguity about some relationships. But this can be improved by using fuzzy and gray set theories. The factors used for the analysis may not be comprehensive and other researchers may find other factors.
Practical implications
Identifying the factors affecting EA implementation and analyzing causal relationships between them can be a guide and help governments to improve the implementation of EA or even develop this policy by being aware of the effect of the factors analyzed.
Originality/value
To the best of the authors’ knowledge, no comprehensive study of factors affecting EA implementation has been undertaken; this study is the first to identify these factors and analyze them using DEMATEL. Therefore, it is suggested that governments and EPAs in the policies focus on the significant factors.
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Keywords
Kazem Shamsadini, Hadis Javanmard and Zohier Morady
The purpose of this paper is to provide a qualitative model in the field of factors affecting auditors’ judgment and decision-making. The current research follows a descriptive…
Abstract
Purpose
The purpose of this paper is to provide a qualitative model in the field of factors affecting auditors’ judgment and decision-making. The current research follows a descriptive survey method.
Design/methodology/approach
A survey method was used to conduct this research, with a questionnaire as the primary tool. The statistical population consists of auditors with extensive knowledge and opinions on the research problem and its theoretical foundations. A sample of eight auditors was selected using the snowball sampling method.
Findings
The research results indicated that factors influencing auditors’ judgment and decision-making include reviewing audit reports from past periods, the knowledge and expertise of audit partners, input from the audit team, understanding social, cultural, political and economic environmental issues, auditor independence, technical and specialized skills of auditors, increasing experience, knowledge of business owners’ activities, rising audit fees and inhibiting forces in auditors’ judgment and decision-making. These inhibiting forces include lack of client knowledge, emotions, mental states, ethical considerations, business unit ownership structure, complexity of reviewed unit activities, state-owned business unit ownership, lack of understanding of employer activities and lack of expertise in the employer’s industry.
Practical implications
The model presented in this research aids in enhancing and refining the judgment and decision-making of independent auditors, resulting in more favorable financial reports for report users. Additionally, the theory developed through this research method can lead to the formulation of hypotheses that future researchers can test.
Originality/value
Auditor judgment is a vital aspect of independent audits, emphasized in auditing standards and professional codes of conduct.