Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences

Subject Areas : Management Accounting

Maryam Shahri ¹ (PhD student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran)
Naghi Fazeli ² (Assistant Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran)
mohammadreza Abdoli ³ (Associate professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)

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

Keywords: Anthropocene Theory Paradigm, Corporate Environmental Behavi, Green Accounting Strategic Con,

Abstract :

Environmental Changes during the present century, to the extent that even the development of environmental technologies not lead necessarily to control emissions and many thinkers today, in line with the paradigm of Anthropocene theory, consider the change of environmental behaviors as one of the most important factors in preserving the environment on the other hand, they envisage the expansion of strategic consequences in the field of greenery functions for companies as the social decision-making elements of the environment. The purpose of this research is Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences. 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). The results showed that, according to the paradigm of Anthropocene theory, changing the environmental behaviors of companies increases the strategic consequences of green accounting. The result of this study shows, for the realization of the company's performance in the Anthropocene paradigm change in attitude, behavior and practice of ethics as corporate helmsman leads to effective decision-making regarding the reduction of environmental emissions, with the involvement of behavioral characteristics such as good; Strengthen social conscience and intention and increase the level of strategic green accounting implications for companies.

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