نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
2 دانشیار گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
3 دانشیار گروه حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Change and development created in accounting reflects two independent intellectual attitudes. In the first approach, the philosophical approach to the process and the role of accountability of organizations. Accordingly, in this approach, accounting concepts are designed on a completely new accounting system and are effective in promoting the sustainability strategy of organizations. The second approach is to pay attention to the management perspective in relation to various conditions and effective tools for the sustainability of the organization. At present, the causal, intervening and contextual conditions, strategies and consequences of sustainability accounting have not been studied. Therefore, in this research, an attempt has been made to design the accounting model of companies' sustainability through contextual theory and also with a causal approach through structural modeling. This research has been carried out by interviewing experts in the field of theoretical foundations of profit management, environmental and psychological structures and capital market and by conducting 16 interviews in 1400 by snowball sampling method has been saturated. Also, a standardized questionnaire was used to answer the main research question. The results showed that the most important causal conditions that strengthen sustainability accounting are environmental factors and requirements, accounting ethics, compliance with policies, methods and rules, transparency of accounting activities, disclosure of organizational information, disclosure of social responsibility, incentives, respectively. Environmental, environmental pressures and political characteristics. According to experts, corporate governance characteristics, structural characteristics of the company, behavioral characteristics of managers and motivational commitments are also considered as intervention factors for the sustainability accounting model.
کلیدواژهها [English]