PurposeSolely focusing on economic development and financial issues have led to insufficient attention to society and the environment, which has increased the injustice in this area. Accounting can aid to compensate for this harm and improve environmental issues. That is why social and environmental accounting (SEA) is rapidly growing and evolving. However, it has not been fully implemented yet. May be one cause for this issue is the lack of identifying the factors that influence SEA implementation in all dimensions. The purpose of this paper seeks to identify these factors.Design/methodology/approachBased on the existing theoretical foundations and expert opinions, the factors influencing SEA implementation were divided into seven categories, namely, accounting requirements, environmental justice, environmental responsibility, legal requirements, organizational factors, pollution control and business issues. Interpretative structural modeling and MICMAC techniques were applied to examine the relationships between these categories and model design.FindingsThe results revealed that the legal requirement dimension is one of the effective factors and which has been identified as the cause. However, the rest of the dimensions are influenced by legal requirements. As a result, as the legal requirements are considered as the foundation of establishing the model, this factor must be seriously considered for the effective implementation of the SEA.Social implicationsAs the environment is not a unique environment and it has given the pivotal role of the environment in the sustainable development of communities, this leads to an increased demand for improved environmental quality. As a result, public expectations of the accounting profession to increase SEA have increased. In this paper, using the opinions of 12 environmental accounting professionals, a model for Implementation of SEA was designed to avoid social and environmental costs and damages.Originality/valueConsidering that identified factors are of great importance in the implementation of SEA, it seems that using a comprehensive framework that includes all the factors, can have a great impact on how to improve and enhance SEA. This study is the first to provide comprehensive model for SEA implementation.
Purpose -Fuzzy logic provides a useful tool for dealing with decisions in which the phenomena are imprecise and vague. The purpose of this paper is to prioritize the library service quality indicators from the student's point of view at Ferdowsi University, Iran, using this method. It also aims to identify the main indicators that help users satisfaction and consequently, the best budget allocation by library managers. Design/methodology/approach -This research was performed among students of the university and questionnaires were distributed to students that used the library service at least once each month. The basis of the questionnaire was a SERVQUAL model developed for academic libraries. The characteristics/quality components with fuzzy-TOPSIS technique were prioritized to meet the requirements of students as customers of the academic libraries. Using fuzzy set theory, customers' perceptions of service quality are generally expressed subjectively in vague linguistic terms, and this paper tries to apply a fuzzy approach to service quality in Ferdowsi university libraries. Findings -The results show that there is no equal importance between library service quality indicators. After prioritizing indicators it was found that having the ability to find information 24 hours a day has the most importance and a secure and safe place is the least important indicator for making a high quality library. Practical implications -The results of this study will be helpful for planners to pay attention to some indicators that have most importance but low performance. With this result higher users can obtain satisfaction with lower efforts. Originality/value -The concept in the paper can be useful for two reasons. The first is low budget of academic libraries. It is true that libraries are the heart of a university but there is not enough allocated budget to maintain this situation. The budget can then be allocated for the best indicators. Second is the freshness of fuzzy approach to service quality. In developing the use of this approach to academic libraries, it is hoped that the libraries can satisfy user demands and make the best strategies for improvement.
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