Presenting the green accounting model in the financial mechanisms of the construction industry to promote green building

Document Type : Original Article

Authors
ahmad mohammadi 1
Arefeh mohaghegh 2
Arezoo khosravani 2
alireza mortezaei 3
1 Ph.D. Student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
2 Assistant Professor,Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
3 Professor, Department of Civil Engineering, Semnan Branch, Islamic Azad University, Semnan, Iran
10.22034/jmaak.2025.78793.4611
Abstract
Green accounting is a new financial system that attempts to consider the environmental impacts of economic activities in addition to identifying and managing financial resources. This study, using a qualitative data-driven research method, attempts to present a green accounting model in the financial mechanisms of the construction industry to promote green building. Accordingly, by conducting interviews with fourteen professors and financial managers with a master's degree or higher active in the construction industry, 13 main categories were identified based on the paradigm model, which were structured in the form of six dimensions: policy-making and formulation of green building laws, standardization and formulation of green accounting criteria in the construction industry, software development for green data collection as "causal conditions", environmental culture and energy imbalance as "intervening conditions", high pollution in the construction industry and construction technology as "contextual conditions", green building and transparency of financial reporting as "interactive dimension", green accounting as "central phenomenon" and environmental protection, development of green industries, corporate sustainability as "consequence dimension. The results of the study showed that appropriate policymaking and standardization of green accounting have a significant impact on the implementation of this system. This finding fills the gap in previous research that mainly focused on operational aspects and emphasizes the importance of legal infrastructure and standardization.
Keywords: Green accounting, financial mechanisms of the construction industry, green building
Keywords
Green accounting, financial mechanisms of the construction industry, green building

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