Natural Resources Governance

Natural Resources Governance

Effect of Inclusive Digital Finance on Green Innovation with the Mediating Role of Rural Revitalization and the Moderating Roles of Green Density and Accounting Information Quality

Document Type : Original Article

Authors
1 Department of Management, Faculty of Administrative Sciences and Economics, Arak University, Arak, Iran.
2 Department of Accounting, Payame Noor University, Tehran, Iran.
3 Department of Accounting, Faculty of Economics and Administrative Science, University of Mazandaran, Babolsar, Iran.
4 Planning and Budget Commission of the Islamic City Council, City, Iran.
Abstract
This study investigates the impact of inclusive digital finance on green innovation, highlighting the mediating role of rural revitalization and the moderating roles of green density and accounting information quality. Data were collected through paired questionnaires from 420 managers and experts in companies active in digital finance, green innovation, and rural areas in Iran. The analyses were conducted using the type-2 fuzzy interval system and fuzzy structural equation modeling. The results indicate that inclusive digital finance has a significant and positive effect on green innovation, with rural revitalization strengthening this relationship as a mediator. Green density and accounting information quality also enhance the effect of digital finance as moderating factors. Model fit indices demonstrated a high level of agreement between the model and the data, emphasizing the importance of digital infrastructure, environmental competition, and financial transparency in advancing sustainable development. Policy recommendations include strengthening digital financial infrastructure, promoting rural revitalization, establishing green industrial clusters, enhancing accounting standards, and supporting small and medium-sized enterprises. Limitations of the study include restricted access to data from rural areas and the computational complexity of the fuzzy method. Future research could focus on longitudinal data analysis, examining the role of emerging technologies like artificial intelligence, and evaluating the impact of regional policies. This research provides an innovative framework and practical solutions for sustainable development.
Keywords

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