The theory of planned behavior and managers’ sustainability reporting model

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Heidari Rasul; KHAJAVI SHOKROLLAH; TEHRANI REZA; BOGHOSIAN ALBERT

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2019 | Volume:11 | Issue:42 Page(s): 24-51

Download Full-Text

Persian Verion

View:

823

Download:

Cites:

Information Journal Paper

Title

The theory of planned behavior and managers’ sustainability reporting model

Author(s)

Heidari Rasul | KHAJAVI SHOKROLLAH | TEHRANI REZA | BOGHOSIAN ALBERT | Issue Writer Certificate

Keywords

Sustainability ReportingQ1

StakeholdersQ1

Theory of Planned BehaviorQ1

AccountabilityQ1

Environmental ReportingQ2

Social Responsibility ReportingQ2

Abstract

The goal of this research is to explore managers’ approaches, viewpoints and some other psychological factors on Sustainability Reporting regarding to Theory of Planned Behavior (TPB). Thus the research includes top and middle managers of listed and non listed companies of Iran stock exchange. Data was analyzed by partial linear squares (PLS). Findings show that subjective norms which are derived from managers’ normative and control beliefs which lead to their behavioral control affect on Sustainability Reporting of managers’ intentions. But their approaches and viewpoints do not affect from behavioral beliefs. Moreover, managers’ Sustainability Reporting behavior is explained by their intentions toward Sustainability Reporting. Besides, results indicate that gender and education level do not affect on managers’ behavioral, normative and control beliefs but religious awareness and board of directors independency affect on managers’ normative and control beliefs, whereas the mentioned factors do not affect on managers’ behavioral beliefs. So, results show that managers’ psychological factors determine and explain their Sustainability Reporting behavior. Firms’ lawmakers, experts and Stakeholders could consider their policy and theory making through this context according to the results which show that managers do not believe in firms’ Sustainability Reporting usefulness and benefit.

Cites

No record.

References

No record.

Cite

APA: Copy

Heidari, Rasul, KHAJAVI, SHOKROLLAH, TEHRANI, REZA, & BOGHOSIAN, ALBERT. (2019). The theory of planned behavior and managers’ sustainability reporting model. FINANCIAL ACCOUNTING, 11(42 ), 24-51. SID. https://sid.ir/paper/168243/en

Vancouver: Copy

Heidari Rasul, KHAJAVI SHOKROLLAH, TEHRANI REZA, BOGHOSIAN ALBERT. The theory of planned behavior and managers’ sustainability reporting model. FINANCIAL ACCOUNTING[Internet]. 2019;11(42 ):24-51. Available from: https://sid.ir/paper/168243/en

IEEE: Copy

Rasul Heidari, SHOKROLLAH KHAJAVI, REZA TEHRANI, and ALBERT BOGHOSIAN, “The theory of planned behavior and managers’ sustainability reporting model,” FINANCIAL ACCOUNTING, vol. 11, no. 42 , pp. 24–51, 2019, [Online]. Available: https://sid.ir/paper/168243/en

Related Journal Papers