نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد قزوین ، دانشگاه آزاد اسلامی، قزوین، ایران.
2 گروه حسابداری، واحد کرج ، دانشگاه آزاد اسلامی، کرج، ایران.
3 گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
Subject and Purpose: The main purpose of this paper is to investigate the relationship between conservative and liberal political ideologies of managers of public companies in the choice and acceptance of environmental management accounting by upper echelon theory.
Research Method: The current research is applied research in terms of its purpose. In terms of the nature and approach of the research, it is descriptive-survey research. In this regard, the current research is a quantitative research in terms of data collection method. The statistical sample in this research is 291 financial managers and accountants of state-managed companies. The sampling method is also convenient method. The tool of data collection in this research is a questionnaire and the time of its completion is 2024.
Research Findings: The results show that conservative ideology has a significant and positive relationship with the acceptance of environmental management accounting. Also, liberal ideology does not have a significant relationship with the acceptance of environmental management accounting.
Conclusion, Originality and its Contribution to Knowledge: This research, according to the upper echelon theory, confirms that characteristics such as the political ideology of people, which arose from the cultural roots of the society, influence the decision-making in the disclosure of accounting information, including environmental management accounting reports. The contribution of this study is that, as an interdisciplinary study, it can partially resolve the scientific gaps between accounting and other fields.
کلیدواژه‌ها [English]
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