Page 83 - مجله مدیریت سبز - شماره 2 - نسخه فلش

يارب نيون ياــهراکهار
يــناخرچزاب و تــيري دم
يتعنص ياه دحاو ر د بآ
witteveenandbos.com
26413997 :نارهترتف د

ET ENERGY T DAY
Iran Energy News Agancy
The British Accounting Review 46 (2014) 344e360
Contents lists available at ScienceDirect
The British Accounting Review
»زبس ديلوت« يارب يياهرايعم
jou rnal homepage: www.e lse vier.com/loca te/bar

An integrated approach for green design: Life-cycle,
fuzzy AHP and environmental management accounting
b
Hing Kai Chan a, * , Xiaojun Wang , Anna Raffoni a
a Norwich Business School, University of East Anglia, Norwich NR4 7TJ, UK
b Department of Management, University of Bristol, 8 Woodland Road, Bristol, BS8 1TN, UK
a r t ic l e in f o ab st ra c t
صوصخم يحارط و ديلوت ?لحرم ر د هناريگشيپ تاما دقا ،راثآ نيا شهاک هب
Article history: ر د اه ي دورو The growing awareness of environmental issues has made the design of eco-friendly
ر د اه ي دورو
ر د اه ي دورو
ياه دنيارف و زبس لوصحم کي يحارط .)2010،يراجوپ و وکيلجنا د( تسا
Received 21 May 2013 هلحرم نيمود products a critical task for modern businesses. Almost all the costs and the environ-
هلحرم نيلوا
هلحرم نيرخآ
Received in revised form 7 August 2014 mental performance of a product over its life-cycle are determined in its design and
رب يحارط اريز ، دور يم رامش هب ي ديلک يشلاچ ،کش نو دب ،طبترم ي ديلوت
Accepted 16 September 2014 development phase. The selection of alternative green designs is, however, a major
Available online 27 October 2014 challenge in today's competitive environment. The increasing pressure on time-to-market
بولطمان ياه يجورخ نازيم ،هجيتن ر د و ي د??عب ي ديلوت ياه تيلاعف مامت
ديلوت ?لحرم نيرخآ
ديلوت و ماخ داوم جارختسا ژاتنوم و ديلوت con?icts with the analytical approach typically required when using conventional
Keywords: environmental management accounting (EMA) tools such as Life-Cycle Assessment (LCA)
رثا نيا تابث و يرا د??ياپ نينچمه .)2010،نا??پ و ،وچ،ول( دراذ??گ يم ريثأت
Fuzzy-AHP يطيحم تسيز راثآ and Life-Cycle Costing (LCC). This paper introduces a comprehensive method that
يطيحم تسيز راثآ
يطيحم تسيز راثآ
Product development هلحرم نيمود هلحرم نيرخآ
هلحرم نيلوا
Sustainability integrates the LCA and EMA concepts, fuzzy logic and Analytical Hierarchical Process
نيع ر د ،يحارط ?لحرم ر د ي??طيحم راثآ يبايزرا . دنک يم ا ديپ شيازفا ز??ين
Life-cycle (AHP), to measure the environmental and organisational performance of different designs.
Environmental management accounting We propose a screening model to help designers reduce their reliance on LCA and present
متسيس کي ? دنه د نا??شن ،ناعفنيذ اب طبترم لئا??سم نتفرگ رظن ر د لاح
a case study to demonstrate that this approach provides a systematic method of evaluating
لوصحم کي يطيحم تسيز راثآ يريگ هزا دنا يارب تايح ?خرچ درکيور -1 لکش
alternative designs and identifying product design improvement options. The measure-
و،نسنيترام، دنلاکروجيب( تسا را دياپ و بسانم نيمأت ي هريجنز يريگ هزا دنا
ment approach presented in this research can help companies reduce development lead
. ديلوت ?خرچ ر د
time by screening out undesirable design options. More importantly, the approach can be
.)2010،نوسماهاربآ
modelled with the mere use of an Excel spreadsheet, which means limited resources are
needed to implement the proposed method.
،تنب( دنک کمک يطيحم تسيز و ي داصتقا درکلمع ياقترا يارب اه تکرش قيقحت?يلوا لحارم ر د لوصحم کي يطيحم تسيز درکلمع و اه هنيزه
© 2014 Elsevier Ltd. All rights reserved.
تاعلاطا اهنت هن زين EMA .)2003،ناگي د ؛2003،رگتلاکسا و نوس دراچير کي هک تسا يطيحم تسيز و ي داصتقا تاعلاطا هب ي??سرتس د ،هعسوت و
لباق شقن نياربانب ، دنک يم ينيب شيپ زين ار ه دنيآ تاعلاطا هکلب ،هت??شذگ دور يم رامش هب تسيز طيحم اب راگزاس تلاوصحم ?عسوت ر د ي ديلک ?لئسم
دنک يم افيا ه دنيآ ياه هژورپ يبايزرا و ت دم ينلاوط يزير همانرب ر د يهجوت يرا دباسح .)2000،کينلم و نوباتنوم ،کيوکروک ،فور??سا ؛2002،رزتيبر(
1. Introduction
ن دا د شرازگ يارب طبترم رازبا کي ًاريخا )EMA( يطيحم تسيز تيري دم
هب دي دج تاعلاطم طقف ،يّلک تخانش نيا دوجو اب .)2002،ناراکمه و تينروب( studies related to environmental concerns, which is unsurprising
The last decade has witnessed a signi?cant increase in
given the growing awareness of the prevailing issues. Many of these studies pinpoint the development of various technologies
،ناراکمهو وئومولوتراب( تسا ه دا د هئارا يطيحم تسيز يتيري دم ياه دنيارف
ياه دنيارف ينابيتشپ ر د طبترم رازبا و EMA شقن يسررب هب يراکشآ لکش such as carbon emissions. However, the in?uence of operational
that can reduce a variety of negative environmental impacts
activities, due to their wide scope and the extensive number of processes, should not be underestimated. More speci?cally,
و )2010،ور دنه و گنلاوم ،اريرف( يروآون دننام ه دنيآ رب ينتبم ?روظنم کت ،را دياپ يرا دباسح رت عيسو ?نما د ر د .)2002،رگتلاچسا و ناه ،تيروب ؛2000
production and manufacturing activities are primary contributory factors that notoriously consume not only huge quantities
of resources but also generate an enormous amount of undesired outputs and remain a challenge to many companies
.)2009،خابويه و ،رکويب ،زتئوک - گنلا( دنا هتخا درپ دي دج لوصحم ?عسوت هب دناوت يم هک دنک يم هئارا ار يلامريغ و ي??لام تاعلاطا عون2 ر??ه EMA
(Beamon, 1999). Unfortunately, as generalised in Fig. 1, these negative effects are often not taken into consideration.
This ?gure is of course a simpli?ed version for illustrative purposes only, as in reality, feedback is possible (for example, in
recycling activities). Adequate measuring techniques are essential to assess the impacts of production on the environment,
* Corresponding author.
ريذپ دي دـجت ياه يژرنا و
81 hingkai.chan@nottingham.edu.cn (H.K. Chan).
E-mail address:
مو د ?رامش لوا لاس
http://dx.doi.org/10.1016/j.bar.2014.10.004
0890-8389/© 2014 Elsevier Ltd. All rights reserved.