Business Sustainability Performance Model in Iran

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HASSAS YEGANEH YAHYA; BABAJANI JAFAR; TAGHAVIFARD MOHAMMAD TAGHI; ARIANPOOR ARASH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:27 Page(s): 181-204

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Information Journal Paper

Title

Business Sustainability Performance Model in Iran

Author(s)

HASSAS YEGANEH YAHYA | BABAJANI JAFAR | TAGHAVIFARD MOHAMMAD TAGHI | ARIANPOOR ARASH | Issue Writer Certificate

Keywords

Business Sustainability Performance ModelQ1

Business Sustainability PerformanceQ1

Business Sustainability Performance indicatorQ1

Financial Sustainability PerformanceQ1

Non-financial Sustainability PerformanceQ1

Abstract

The main purpose of this paper is to provide a Business Sustainability Performance Model/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Business Sustainability Performance Model in Iran. In order to achieve the main goals of the research, a questionnaire was developed and distributed among the experts in year 2017. The questionnaire includes 39 questions about the identification and determination of 23 components and 125 indicators related to the components, as well as 7 questions related to the framework, scope, content and quality of disclosure of the Business Sustainability Performance in Iran. After receiving the questionnaires, 108 questionnaires were analyzed. After confirmatory factor analysis, 11 indicators were eliminated. The findings show that there is a reciprocal relationship between financial and non-financial sustainability in Iran, which is consistent with the theoretical foundations of this research. Other research findings show that the mandatory implementation of the Business Sustainability Performance approach in Iran and the annual frequency of its periodicity is accepted by most experts.

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APA: Copy

HASSAS YEGANEH, YAHYA, BABAJANI, JAFAR, TAGHAVIFARD, MOHAMMAD TAGHI, & ARIANPOOR, ARASH. (2018). Business Sustainability Performance Model in Iran. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(27 ), 181-204. SID. https://sid.ir/paper/238098/en

Vancouver: Copy

HASSAS YEGANEH YAHYA, BABAJANI JAFAR, TAGHAVIFARD MOHAMMAD TAGHI, ARIANPOOR ARASH. Business Sustainability Performance Model in Iran. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(27 ):181-204. Available from: https://sid.ir/paper/238098/en

IEEE: Copy

YAHYA HASSAS YEGANEH, JAFAR BABAJANI, MOHAMMAD TAGHI TAGHAVIFARD, and ARASH ARIANPOOR, “Business Sustainability Performance Model in Iran,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 27 , pp. 181–204, 2018, [Online]. Available: https://sid.ir/paper/238098/en

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