Developing a Dialogic Accounting Framework in the Green Accounting Consequences: Changing the Positivist Accounting Paradigm

Subject Areas : Management Accounting

Ensieh Hossein Pooran ¹ (PhD Student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran)
Hasan Valiyan ² (Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Iran anymore)
Mohammadreza Abdoli ³ (Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)

Received: 2022-09-04 Accepted : 2022-12-18 Published : 2023-05-22

Keywords: Dialogic Accounting, Green Accounting Consequences, Criticism of Positivism Paradi,

Abstract :

Changes in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect the achievement of an integrated and interactive perception between the pillars of the accounting profession with social dimensions due to such changes. Dialogic Accounting as changes resulting from perceptual and social contexts can have pervasive values such as the positive consequences of green accounting from a social and competitive point of view. The Purpose of this research is developing a Dialogic Accounting Model in the Green Accounting Consequences of Capital Market Companies. In this research, which considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. The statistical population in this study is the managers of the accounting department as a subset of the financial and administrative deputy of the top 50 companies of the Tehran Stock Exchange in 2020-2021. Considering that accounting managers in capital market companies with titles such as Chief Stock Officer or Chief Accountant are in the organizational chart of capital market companies, a total of 96 people participated in this section, which according to this statistical population, which was less than 100 The census criterion was used to select the research participants. Partial least squares analysis (PLS) also used to fit the model. The results showed that Dialogic Accounting has an impact on the Green Accounting Consequences of capital market companies. The results show the development of the Dialogic Accounting Model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and its combination with accounting knowledge occurs as a system process, it can lead to green accounting consequences as a system output.

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