Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory

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Abbasi Behjat; Khanmohammadi M. Hamed; MORADI ZAHRA; Mahmoodiyan Tahereh

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Journal: MANAGEMENT ACCOUNTING Year:2021 | Volume:14 | Issue:50 Page(s): 119-138

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Title

Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory

Author(s)

Abbasi Behjat | Khanmohammadi M. Hamed | MORADI ZAHRA | Mahmoodiyan Tahereh | Issue Writer Certificate

Keywords

Green Accounting Environmental Discourses

Reasoned Action Theory

Argumentation of Virtues of Zagzebski's Theory

Abstract

Today's environmental theories and theories have moved away from merely moving in the direction of emphasizing the development of technological infrastructure and focusing on changing the behaviors and attitudes of effective human-individual interaction and companies as a collective source of pollution. Green accounting has become an important and significant issue in the field of sustainability in recent years in line with these changes in companies' behavior with the environment. Therefore, in this study, by combining theoretical approaches such as purposeful causal action with the consonance of environmental discourses the first goal examines the role of such actions on environmental norms in the form of corporate intersubjective discourse. On the other hand, by creating an effective interaction of virtue Maabi with purposeful behavioral causal action, this study seeks to investigate the change in the consonance of environmental discourses of capital market companies. In this study, 209 managers of capital market companies were surveyed through simple random sampling. The research instrument was a questionnaire in order to fit and use of utility model and partial least squares analysis was used to test the research hypotheses. The results of testing the research hypotheses showed that Reasoned Action Theory has a positive effect on Green Accounting Environmental Discourses of capital market companies. On the other hand, Virtues of Zagzebski's Theory was found to reinforce the effect Reasoned Action Theory has a positive effect on Green Accounting Environmental Discourses of capital market companies.

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APA: Copy

Abbasi, Behjat, Khanmohammadi, M. Hamed, MORADI, ZAHRA, & Mahmoodiyan, Tahereh. (2021). Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory. MANAGEMENT ACCOUNTING, 14(50 ), 119-138. SID. https://sid.ir/paper/951803/en

Vancouver: Copy

Abbasi Behjat, Khanmohammadi M. Hamed, MORADI ZAHRA, Mahmoodiyan Tahereh. Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory. MANAGEMENT ACCOUNTING[Internet]. 2021;14(50 ):119-138. Available from: https://sid.ir/paper/951803/en

IEEE: Copy

Behjat Abbasi, M. Hamed Khanmohammadi, ZAHRA MORADI, and Tahereh Mahmoodiyan, “Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory,” MANAGEMENT ACCOUNTING, vol. 14, no. 50 , pp. 119–138, 2021, [Online]. Available: https://sid.ir/paper/951803/en

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