presenting a model for company 's financial strategies with environmental approach and accountability

in the current era, the increasing process of environmental degradation has become a crisis which increases day by day deterioration and its impact. although, sustainable economic development is a common responsibility between the organization, government and consumers, but organizations can play a dynamic role in reducing environmental degradation .in the other hand, managers have an important role in reducing the pollution and the governments tend to have environmental accountability .in this regard, the purpose of this study is to model the environmental accounting strategies and accountability of managers with data approach .in this regard, 11 interviews with experts in the field of environmental accounting and managers in the field of environmental accounting were conducted .interviews were continued until the theoretical saturation and then after primary coding in five categories of ali, outcomes, intervention, and background and action strategy were classified .it is hoped that the results of this study have taken a step toward environmental accounting and accountability. Extended Abstract Introduction Undoubtedly, in the competitive market of today's world and the emphasis on environmental protection, companies must pay more and more attention to environmental problems in order to maintain their position and achieve sustainability, which makes the strategic role of environmental accounting stand out. An environmentally friendly organization often relies on the management's accountability so that it ultimately causes organizations to gain a competitive advantage. These processes with the direction of environmental accountability at the global level require the participation of corporate people, which includes managers' accountability that a planning process can adapt the corporate strategy to environmental problems and lead to the use of environmental accounting (Ringle et al., 2015). The appropriate environmental management of an organization is in the evaluation of the environmental performance of that organization so that the results of the managers from the activities of the organization's products and services that interact with the surrounding environment can be understood. Of course, this goal can be achieved through managers, the desired results of those activities, products and services that have a clear effect on the environment, which can lead to managers' accountability. With the expansion of attention to the protection and improvement o