Developing the Concept of Corporate Sustainability Accounting Structures and Corporate Financial Health In the ICM

Subject Areas : Management Accounting

farzad ghaderi ¹ , asgar pakmaram ² , hasan galibafe asl ³ , Jamal Bahri Sales ⁴

1 - Corresponding Author, Ph.D. Student of Accounting, Bonab Islamic Azad University
2 - Corresponding author: Associate Prof., Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
3 - Associate Prof., Department of Financial Managment,Alzahra University, Tehran, Iran
4 - Assistant Professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran

Received: 2021-06-05 Accepted : 2021-06-05 Published : 2021-05-22

Keywords: Accounting Ethics, Voluntary Accounting Activity, Transparency of Accounting Thi, Social Responsibility Reportin, Financial Health,

Abstract :

Coroprate Financial health is an issue that is related to the continuity of activity, bankruptcy, financial helplessness and the stability of accounting information. Therefore, following the research of Poutang(2011) & Balugani(2020) the aim of this study is to provide a model for corporate financial health by predicting causal relationships between sustainable accounting structures (Awareness of accounting ethics, Voluntary Accounting Proactiveness, Transparency Accounting Mindset, Human Capital Disclosure, Social Responsibility Reporting) and corporate financial health. Is. The statistical population of this study was managers and financial experts of the surveyed companies and standard questionnaire was used to collect data. After performing the reliability and validity tests of the sample data, the relevant analyzes were performed based on the structural equation modeling approach. The results showed that the financial health of companies is affected by sustainability structures (voluntary accounting activities, transparency of accounting thinking and social responsibility reporting). Companies must have sustainable accounting features in order to avoid financial hardship and financial health. Therefore, if investors and stakeholders cannot rely on this sustainable information, the company's financial health is likely to decline.

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