The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.

2 Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.

3 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

Abstract

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.

Keywords

Main Subjects

Governmental Accounting

Articles in Press, Corrected Proof
Available Online from 03 March 2025

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History

  • Receive Date: 21 November 2024
  • Revise Date: 12 February 2025
  • Accept Date: 03 March 2025

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