Sustainable Reporting Function and Green Accounting Strategic Consequences (Cross-matrix analysis)

Subject Areas : Financial Accounting

fatemeh karamiverdi ¹ , Farhad Dehdar ² , Esmail Alibeiki ³ , Mohammad Mehdi Hosseini ⁴

1 - PhD Student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran
2 - Azad University of Shahrud Brach, Faculty of Humanity Science, Department of Accounting & Finance, Assistant Professor of Accounting (Group B)
3 - Assistant Professor, Department of Electrical Engineering, Ali Abad Katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran
4 - Assistant Professor, Department of Electrical Engineering, Shahroud Branch, Islamic Azad University, Shahroud, Iran

Received: 2021-11-14 Accepted : 2022-03-08 Published : 2023-01-01

Keywords: Sustainable Reporting Function, Green Accounting Strategic Consequences, Interpretive Prioritization Ranking,

Abstract :

The purpose of this study is to evaluate the most effective strategic implica-tions of green accounting based on the function of sustainable reporting. In this study, theoretical screening based on similar studies was used to identify the components (strategic consequence of green accounting) and research propositions (themes of sustainable reporting function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 17 managers of the top 50 companies in 2009. The results showed that the proposition of sustainable responsibility as the most influential theme of the sustainable reporting function causes the effectiveness of the value consequence in green accounting. This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in the value functions of green accounting is strengthened and builds trust and confidence in the company's performance.

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