عوامل مؤثر بر رفتار سبز حسابداران در گزارشگری پایداری زیست‌محیطی: کاربرد نظریه رفتار برنامه‌ریزی‌شده بسط ‌یافته 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، دانشگاه کردستان، سنندج، ایران

10.22059/jnrg.2025.401467.1049

چکیده

Environmental sustainability reporting, as a key component of green accounting, highlights the role of corporations in advancing sustainable development and minimizing their ecological footprint. Accountants, as central figures in green organizational management, play a vital role in this process. This study aims to investigate the factors influencing accountants’ green behavior in sustainability reporting by extending the Theory of Planned Behavior to include environmental awareness and social responsibility. A descriptive–correlational research design was employed, and data were analyzed using structural equation modeling. The population consists of accountants working in companies listed on the Tehran Stock Exchange, with a sample of 173 participants selected. Data were collected through a questionnaire and analyzed using SPSS (version 26) and SmartPLS (version 3). The results show that the core constructs of the Theory of Planned Behavior—attitude, subjective norms, and perceived behavioral control—along with environmental awareness and social responsibility, have a positive and significant impact on accountants’ intention to engage in sustainability reporting. These findings suggest that sustainability reporting, as a voluntary practice within the green economy, can be enhanced through green policy initiatives, such as government-provided incentive packages, thereby encouraging green behavior in organizations. The study confirms that the extended Theory of Planned Behavior offers a suitable framework for understanding and predicting accountants’ intentions in promoting green accounting and sustainable organizational management.

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