Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 2، دوره 8، شماره 1 - شماره پیاپی 26، فروردین 2024، صفحه 17-37   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2024.42793.1137

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