Effect of Technological Instrumental Rational Approach on Development of Green Accounting Functions by Expanding of Anthropocene Theory Paradigm

Subject Areas : environmental management

Ensieh Hossein Pooran, ¹ , Hasan Valiyan ² , Mohammadreza Abdoli ³

1 - PhD Student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran. *(Corresponding Author)
2 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
3 - Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.

Received: 2021-03-16 Accepted : 2021-06-28 Published : 2022-03-21

Keywords: Green Accounting, Anthropocene, Technocracy,

Abstract :

Background and Objective: Technocracy is the result of a positivist attitude that depends on science, human society, and of course management. An approach that, if based on pure ideology, can be considered very bigoted and disturbing the level of social balance, but if technocracy is considered as an instrumental rationality, it can develop professional functions in social accounting and Lay the groundwork for learning green accounting values based on theories such as Anthropocene theory. The purpose of this research is Effect of Technological Instrumental Rational Approach on Development of Green Accounting Functions by Expanding of Anthropocene Theory Paradigm.Material and Methodology: In this study, the methodology in terms of the nature of the problem and aim of the study is applied, method of data collection and research tool was a questionnaire survey-correlation. The statistical population in this study is the top managers in the top 50 companies of Tehran Stock Exchange in 1398, which considering that the top managers in this study included two levels of CEO and Executives CEO and less than 100 people, is one of the census criteria. It also was used to model analysis partial least squares (PLS).Findings: The results showed that, according to the paradigm of Anthropocene theory, applying the instrumental rationality approach of technocracy enhances the function of green accounting.Disscotion & Conclusion: The results of this study show that in order to realize the Anthropocene paradigm at the performance level of companies, using instrumental rationality as the basis of technocracy can change attitudes, behavior and practical ethics in corporate decisions to learn values for stakeholders. Improve the functional social of companies and this will strengthen the functions of green accounting as a social consequences. 

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