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:: Volume 5, Issue 9 (8-2020) ::
2020, 5(9): 269-299 Back to browse issues page
The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting
Hasan Abdollahzadeh1, Vahid Amin 2
1- Assistant Professor of Psychology, Payame Noor University, Tehran, Iran (Abdollahzadeh2002@yahoo.com)
2- Faculty of Accounting, Payame Noor University, Tehran, Iran (Corresponding Author). , vahid.amin1985@yahoo.com
Abstract:   (3156 Views)
The present study aimed at investigating the role of attitude, sabjective norm, perceived behavior control, ethical commitment, and perceived risk on intention to corporate sustainability accounting and reporting(CSAR) on the Tehran Stock Exchange. This study is a survey research. The statistical population of this study included the financial managers and senior experts of accounting in the companies listed on the Tehran Stock Exchange except the financial intermediary companies such as banks, investment funds, insurances, etc. The population size was considered as 276 subjects each one representing one company. The statistical sample was determined as 161 subjects using Cochran formula at 5% error level. In order to measure the research variables, a standard questionnaire with five-point Likert scale was used. The research questionnaire was randomly emailed to 200 companies listed on the Tehran Stock Exchange in 2019 to achieve the statistical sample size and finally 163 questionnaires were answered. In this study, the structural equations model was used to test the hypotheses. The results of structural equations model showed that attitude, mental norm, perceived behavior control, and ethical commitment have a positive effect on intention to CSAR. However, the significant effect of perceived risk of managers and accountants on intention to CSAR was not observed. The results of this study presented an extensive attitude among the goals of managers for intention to CSAR. Thus, the above-mentioned components can be used for CSAR to achieve a sustainable development. 
Keywords: Theory of Planned Behavior, Ethical Commitment, Perceived Risk, Intention to Corporate Sustainability Accounting and Reporting.
Full-Text [PDF 327 kb]   (139 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/11/25 | Accepted: 2019/12/21 | Published: 2020/08/22
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Abdollahzadeh H, Amin V. The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting. Valued and Behavioral Accountings Achievements. 2020; 5 (9) :269-299
URL: http://aapc.khu.ac.ir/article-1-757-en.html


Volume 5, Issue 9 (8-2020) Back to browse issues page
فصلنامه دستاوردهای حسابداری ارزشی و رفتاری Valued and Behavioral Accountings Achievements
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