حکمرانی منابع طبیعی

حکمرانی منابع طبیعی

عوامل مؤثر بر رفتار سبز حسابداران در گزارشگری پایداری زیست‌محیطی: کاربرد نظریه رفتار برنامه‌ریزی‌شده بسط‌‌یافته در مدیریت سبز سازمانی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران.
2 گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران.
چکیده
گزارشگری پایداری زیست‌محیطی به‌عنوان ابزاری کلیدی در حسابداری سبز، نقش شرکت‌ها را در دستیابی به توسعه پایدار و کاهش ردپای اکولوژیک برجسته می‌کند. حسابداران به‌عنوان بازیگران محوری در مدیریت سبز سازمانی، نقش مهمی در این فرایند ایفا می‌کنند. این پژوهش با هدف بررسی عوامل مؤثر بر رفتار سبز حسابداران در مشارکت در گزارشگری پایداری، با استفاده از نظریه رفتار برنامه‌ریزی‌شده بسط‌یافته و تأکید بر آگاهی‌های زیست‌محیطی و مسئولیت‌پذیری اجتماعی، انجام شده است. پژوهش از نوع توصیفی - همبستگی بود و با رویکرد مدل‌یابی معادلات ساختاری اجرا شد. جامعه آماری شامل حسابداران شاغل در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران بود که نمونه‌ای به حجم 173 نفر از میان آنها انتخاب شد. داده‌ها از طریق پرسشنامه جمع‌آوری و با نرم‌افزارهای SPSS (نسخه 26) و SmartPLS (نسخه 3) تحلیل شدند. یافته‌ها نشان داد سازه‌های اصلی نظریه رفتار برنامه‌ریزی‌شده (نگرش، هنجارهای ذهنی و کنترل رفتاری ادراک‌شده) به همراه آگاهی‌های زیست‌محیطی و مسئولیت‌پذیری اجتماعی، تأثیر مثبت و معناداری بر قصد حسابداران برای مشارکت در گزارشگری پایداری دارند. این نتایج حاکی از آن است که گزارشگری پایداری، به‌عنوان فعالیتی داوطلبانه در چارچوب اقتصاد سبز می‌تواند از طریق سیاست‌گذاری سبز مانند ارائه بسته‌های تشویقی دولتی، تقویت شود و به ترویج رفتار سبز در سازمان‌ها کمک کند. این پژوهش تأیید می‌کند که نظریه رفتار برنامه‌ریزی‌شده بسط‌یافته، چارچوبی مناسب برای تبیین قصد حسابداران در پیشبرد حسابداری سبز و مدیریت سبز سازمانی فراهم می‌آورد.
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