Factors Affecting Accountants’ Green Behavior in Sustainability Reporting: Using the Extended Theory of Planned Behavior in Green Organizational Management

Document Type : Original Article

Authors

1 Department of Accounting, Faculty of Management and Accounting, Hazrat-e Masoumeh University, Qom, Iran.

2 Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.

Abstract

Environmental sustainability reporting, as a key tool in green accounting, emphasizes the role of corporations in achieving sustainable development and reducing ecological footprints. Accountants, as central actors in green organizational management, play a crucial role in this process. This study investigates the factors affecting accountants’ green behavior in sustainability reporting by extending the Theory of Planned Behavior to include environmental awareness and social responsibility. Using a descriptive–correlational design and structural equation modeling, data were collected from 173 accountants working in companies listed on the Tehran Stock Exchange through a questionnaire and analyzed with SPSS (v26) and SmartPLS (v3). Results show that the main constructs of the Theory of Planned Behavior—attitude, subjective norms, and perceived behavioral control—along with environmental awareness and social responsibility, positively and significantly influence accountants’ intention to engage in sustainability reporting. These findings indicate that sustainability reporting, as a voluntary practice within the green economy, can be strengthened through green policy initiatives such as government incentive packages, promoting green behavior in organizations. The study confirms that the extended Theory of Planned Behavior provides an appropriate framework to understand and predict accountants’ intentions to advance green accounting and sustainable organizational management.

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