نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
In this study, which is known for its mixed methodology, an attempt has been made to utilize two different analyses in the qualitative section: phenomenology and prism content screening, in order to identify aspects of evaluating silent accounting consequences and decentralized energy implementation capacities as a basis for conducting intuitive fuzzy analysis in the quantitative section. In this study, data collection tools include interviews and researcher-made scoring checklists in phenomenology, critical appraisal checklists in Prism content screening, and corresponding matrix checklists in intuitive fuzzy analysis. The research findings, through phenomenological processes, indicate [282] open codes resulting in [32] propositional themes and [4] silent accounting outcome categories, including “sustainability consequences”, “risk-taking consequences”, “intangible capital consequences”, and “competitive consequences”. On the other hand, based on the Prisma content screening process, the research findings confirmed [4] the potential for implementing decentralized energy, including “supply chain integration”, “reduction of production overhead”, “reduction of maintenance costs”, and “development of generation rights”. Finally, the findings from the intuitive fuzzy analysis showed that "development of respect for generational rights" is the most important influential criterion for the implementation of decentralized energy capacities from the sustainability outcome in silent accounting functions. The findings of this study show that accounting mechanisms from a sustainability perspective can strengthen the most important capacity for implementing decentralized energies, namely the development of generation rights in the capital market, and help the performance dynamics of companies, especially in situations where the market faces many constraints, especially the fair distribution of natural resources for production.
کلیدواژهها English