The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 09 خرداد 1402   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.81341.1304

نویسندگان

Saleh Orfizadeh¹؛ mehdi safari gerayli²؛ Mohammadreza Abdoli^{* 3}؛ Hasan Valiyan⁴

¹PhD student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahrood, Iran

²Department of Accounting, Bandar gaz Branch, Islamic Azad University, Bandar gaz,Iran

³Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

⁴Assistant Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran

چکیده

This research aims to investigate the effect of generational accounting on the environmental interactive strategies of capital market companies.

Methodology: In this research, which is considered practical according to the nature of the problem and the purpose of the research, the method of collecting information is survey correlation, and the research tool is a questionnaire. The statistical population in this research is the managers of different levels of companies admitted to the stock exchange in 2021-2022, and due to the unlimited number of the target population, the method of determining the sample size in the unlimited population was used, and 392 people participated in this study as a statistical sample. Also, partial least square analysis (PLS) fit the model.

Results: The research showed that generational accounting has a positive and significant effect on environmental interactive strategies at capital market companies. The result obtained in this research is indicative of the fact that the integration resulting from the implementation of institutional and governance guidelines at the level of the capital market creates a level of interactive values and norms between companies and the environment while protecting the interests of the current generation, based on a long-term foresight, prevents the burden and pressure of environmental costs from the current generation to the future generation.

کلیدواژه‌ها

environmental interactive strategies؛ generational accounting؛ Cost and utility of green