The effects of silent accounting on the conflict of green interests of companies

Document Type : Original Article

Authors
Jamshid Rajabi Aghmasjed 1
Zahra Yousefi Amin 2
Mohammad Reza Abdoli 3
Niloofar Imankhan 4
1 PhD student in accounting, Islamic Azad University, Firuzkoh Branch, Iran
2 Assistant Professor, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.
3 Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
4 Associate Professor, Department of Management, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.
10.22034/jmaak.2025.78061.4427
Abstract
The main goal of this research is to determine the dimensions and components of silence accounting and the conflict of green interests in companies, and to develop a model of the impact of the implementation of silence accounting on the conflict of green interests of companies. The research method is (qualitative-quantitative) and is developmental and practical in terms of purpose. The statistical population in the qualitative part includes academic experts in the field of accounting in the Islamic Azad and State Universities of Tehran, which selected by a targeted method and continued until the theoretical saturation of the data (17 people). The statistical population in the quantitative section included managers, engineers and experts of manufacturing, industrial and service companies in Tehran, which included 150 people in the statistical sample using available sampling method. The method of data collection in the qualitative part includes a systematic review of domestic and foreign articles and semi-structured interviews, and in the quantitative part, a researcher-made questionnaire. In the qualitative part of the research, MAXQDA software used, and in the quantitative part, exploratory factor analysis and structural equation modeling and multivariate regression tests used using Smartpls4 and SPSS23 software. Findings show that, in order, the most important dimensions of the accounting model of silence on the green interests of companies are:communication with stakeholders (0.608), communication with social groups with an impact coefficient (β=0.510), communication with the environment (β=0.498) ), and the relationship with the norms with the impact factor (β = 0.322), and the quality and ranking with the impact factor (β = 0.279) and the relationship with the industry with the impact factor (β = 0.212). And with 95% certainty, the statistically significant and positive relationship between these variables is confirmed.
Keywords
silent accounting
conflict of green interests of companies
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