Natural Resources Governance

Natural Resources Governance

Environmental Accounting’s Strategic Role in Sustainable Natural Resource Governance: A Q-Methodology and Cluster Analysis Hybrid Approach

Document Type : Original Article

Authors
Yassaman Khalili 1
Mahdis Nikzad Ghadikolaei 2
Keramatollah Heydari Rostami 3
1 Department of Accounting, Payame Noor University, Tehran, Iran.
2 Department of Accounting, Faculty of Economics and Administrative Science, University of Mazandaran, Babolsar, Iran.
3 Department of Management, Faculty of Administrative Sciences and Economics, Arak University, Arak, Iran.
10.22059/jnrg.2025.403218.1056
Abstract
This study, conducted in 2025, examined the role of Strategic Environmental Accounting (SEA) in enhancing Sustainable Natural Resource Governance (SNRG) in Iran, focusing on Governance Quality (GQ), Resource Dependence (RD), and Green Technology Innovations (GTI). Data were collected from 45 stakeholders (15 public sector activists, 15 academic experts, and 15 private sector activists) using a hybrid Q-methodology and cluster analysis approach through Q-sort with 50 items (Cronbach’s alpha = 0.87). The fsQCA analysis identified three main causal configurations: SEA × GQ (coverage=0.72, consistency=0.83), ~SEA × GTI (coverage=0.68, consistency=0.81), and GQ × ~RD (coverage=0.65, consistency=0.80), confirming the mediating role of GQ and the sufficiency of GTI. K-means cluster analysis (silhouette score=0.78) revealed three regional clusters: Northern (size=29, SNRG=0.710, GTI=0.80), Southern (size=16, SNRG=0.692, RD=0.85), and Central (size=15, SNRG=0.713, GQ=0.78). ANOVA (F=4.56, p=0.014) and chi-square tests (χ²=12.34, p<0.05) confirmed significant differences among clusters. Findings, supported by correlations above 0.70 and 85% Q-sort agreement, demonstrated that SEA enhances SNRG by improving transparency, particularly in high-GQ clusters, while GTI mitigates RD’s negative effects. These results propose region-specific policies to address Iran’s environmental challenges, such as climate change and resource depletion, and support (SDGs 7 and 13). Limitations include reliance on subjective perspectives and a limited sample size, though triangulation and peer debriefing enhanced result validity. Future research could utilize longitudinal data and technologies like blockchain for dynamic monitoring of resource sustainability.
Keywords
Fuzzy-Set Qualitative Comparative Analysis
Governance Quality
Green Technology
Regional Clustering
Strategic Environmental Accounting
Sustainable Natural Resource Governance
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Natural Resources Governance
Volume 2, Issue 3
Autumn 2025
Pages 248-264