Design and Evaluation of Green Behaviors Model and Financial Performance in Yazd City Hotels

Subject Areas : Management Accounting

Zahra Hoseini zadeh harat ¹ (Accounting Department of Azad University of Yazd)
Mahmoud moeinadin ² (Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran)
Forough Heirani ³ (Assistant Professor of Accounting Department, Azad University of Yazd)

Received: 2021-05-19 Accepted : 2021-05-19 Published : 2021-02-19

Keywords: Model of Green Behaviors, Financial Performance, Profitability. Grounded Theory,

Abstract :

Considering the importance of green hospitality in the tourism  industry perspective, hoteliers need to ensure that the formulation and implementation of environmental strategies, while legitimizing their business activities in the Society, also improves financial performance and profitability. In this study, is tried to identify, structure and model using the qualitative approach and Granded theory components and elements of green behaviors and financial performance of hotels and the relationship between them  And in the quantitative section, the paradigm model is tested using Structural Equation Modeling. Based on this, 485 initial codes have been Extracted by conducting in-depth and semi-structured interviews with experts in the hotel industry and the university And according to the open, central and selective coding instructions, the data are modeled in the form of 15 sub-categories and 6 main categories And the requirements related to the validity and reliability of qualitative research have been reviewed and approved. In Quantitative section, information has been collected by designing a questionnaire and reviewing and approving the Formal validity, content, structure and reliability of Cronbach's alpha And analyzed using spss24 and lisrel8.8 software. The results showed a positive and significant relationship between environmental context variables (causal) and dimensions of green behaviors (Axial phenomenon); Also, the three components of dimensions of green behaviors, intra-organizational factors (interfering) and relative stability (contextual) with green capabilities (action and reaction) and finally green capabilities have a positive and significant relationship with financial performance.

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