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Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran | ||
Iranian Journal of Accounting, Auditing and Finance | ||
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 08 شهریور 1401 اصل مقاله (1.59 M) | ||
نوع مقاله: Original Article | ||
شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.76336.1137 | ||
نویسندگان | ||
Ensie Hosseinpooran1؛ Hasan Valiyan* 2؛ Mohammadreza Abdoli3 | ||
1PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran | ||
2Assistant Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran | ||
3Associate Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran | ||
چکیده | ||
The purpose of this study is Examining the role of technocracy instrumental rational in Dialogic Accounting Model with Green Accounting Consequences. In this research, which is considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. In this study, 195 financial managers and heads of accounting of capital market companies participated. Partial least squares analysis (PLS) was also used to fit the model. The results showed that dialogic accounting has an impact on the green accounting implications of capital market companies. The results showed that Dialogic accounting has a positive and significant effect on the green accounting consequences of capital market companies. It was also found that the use of technocratic instrumental rationality intensifies the positive impact of Dialogic accounting on the consequences of green accounting. The results show on the one hand the development of the dialogic accounting model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and combining it with accounting knowledge as a system process occurs, it can lead to green accounting consequences as a system output. On the other hand, the result shows that the technocracy instrumental rational by changing the attitude in corporate decision-making can cause dialogic accounting is one of the capacities of technical and technological knowledge. | ||
کلیدواژهها | ||
Dialogic Accounting؛ Green Accounting Consequences؛ Social Contexts | ||
آمار تعداد مشاهده مقاله: 112 تعداد دریافت فایل اصل مقاله: 47 |