Presenting a Novel Approach Model in the Strategic Management of Organizations with Emphasis on Environmental Accounting Based on Social Responsibility Indicators and Audit Quality

Environmental accounting, as a tool for recording and reporting an organization's environmental activities, contributes to increased transparency and accountability while guiding organizations toward sustainability. This research aims to examine the relationship between environmental accounting, social responsibility, and audit quality, seeking to provide a model that can assist organizations in improving transparency, sustainability, and commitment to social responsibilities. The research method employed in this study was a mixed qualitative-quantitative approach. In the qualitative section, the population consisted of experts familiar with the research topic (university professors in the studied field), and sampling in this part was conducted theoretically. In the quantitative section, the population included financial managers of Tehran Stock Exchange and Securities Company, with 119 individuals selected using accessible sampling as the statistical sample. The data analysis methods in the qualitative section were based on open and axial coding, while the quantitative section utilized KMO and Bartlett's tests, one-sample t-tests in SPSS software, and structural equations in AMOS software. The results of this study indicate that environmental accounting can play a significant role in enhancing the social accountability of organizations and improving audit quality. Overall, it can be stated that this practical model can serve as a strategic tool in enhancing the environmental and social performance of organizations, and its positive outcomes can lead to the strengthening and sustainability of organizational relationships and the improvement of audit quality.