Solely 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.,Based 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.,The 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.,As 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.,Considering 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.

中文翻译：

---

用ISM方法设计影响社会和环境会计实施的因素模型

仅关注经济发展和金融问题导致对社会和环境的关注不足，这加剧了该领域的不公正现象。会计可以帮助补偿这种危害并改善环境问题。这就是社会和环境会计（SEA）迅速增长和发展的原因。但是，它尚未完全实施。造成此问题的原因之一可能是缺乏确定在所有方面影响SEA实施的因素。本文旨在找出这些因素。在现有的理论基础和专家意见的基础上，影响策略性环境评估实施的因素分为会计要求，环境正义，环境责任，法律要求，组织因素，会计要求，会计准则，会计准则，组织因素，会计准则，会计准则，会计准则，会计准则，会计准则，会计准则，会计准则，会计准则，会计准则，会计准则和会计准则。污染控制和业务问题。应用解释性结构建模和MICMAC技术研究了这些类别与模型设计之间的关系。结果表明，法律要求维度是有效因素之一，已被确定为原因。但是，其余尺寸受法律要求的影响。结果，由于法律要求被认为是建立模型的基础，因此必须认真考虑这一因素，以有效地执行SEA。由于环境不是唯一的环境，并且它已经赋予了SEA举足轻重的作用。社区可持续发展中的环境，这导致对改善环境质量的需求增加。因此，公众对会计行业增加SEA的期望有所提高。本文根据12位环境会计专业人士的意见，设计了SEA实施模型，以避免社会和环境成本及损害。考虑到已识别的因素在SEA实施中非常重要，包含所有因素的综合框架可以对如何改善和增强SEA产生重大影响。这项研究是第一个为SEA实施提供全面模型的研究。考虑到已确定的因素在SEA的实施中非常重要，因此，使用包含所有因素的综合框架似乎可以对如何改善和增强SEA产生重大影响。这项研究是第一个为SEA实施提供全面模型的研究。考虑到已确定的因素在SEA的实施中非常重要，因此，使用包含所有因素的综合框架似乎可以对如何改善和增强SEA产生重大影响。这项研究是第一个为SEA实施提供全面模型的研究。