Presenting the pattern of the Green Accounting Model Based on Social Responsibility in the Field of Social Health: Grounded Theory Approach

Davood  Heydarnasab; Negar Khosravipour; Ali  Esmailzadeh Mogari

Authors

Davood Heydarnasab Ph.D. Student, Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran Author https://orcid.org/0009-0000-7139-1342
Negar Khosravipour Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran https://orcid.org/0000-0002-3562-0002
Ali Esmailzadeh Mogari Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran Author https://orcid.org/0009-0006-7400-2553

Keywords:

Green Accounting, Social Responsibility, Social Health, Corporate Sustainability

Abstract

Green accounting, grounded in social responsibility within the domain of societal health, enhances organizatinal transparency and accountability regarding their impacts on societal well-being by integrating environmental and social criteria into financial reporting. Given the lack of comprehensive and integrated frameworks in this area, the present study aims to propose a green accounting model based on social responsibility in the context of societal health. This study employs a mixed-methods exploratory approach. In the qualitative phase, a grounded theory methodology was utilized, drawing on semi-structured interviews with experts to develop a qualitative model. The qualitative phase involved 15 academic and professional experts, while the quantitative phase included a sample of 404 members of the official accounting community in Tehran and Shiraz. In the quantitative phase, confirmatory factor analysis was applied using a researcher-designed 93-item questionnaire to evaluate the suitability of the proposed qualitative model. The qualitative model comprises six categories (causal conditions, core category, contextual conditions, intervening conditions, strategies, and consequences), 19 secondary codes (core category: development of a green accounting framework, enhancement of corporate social responsibility, societal health in accounting; causal conditions: financial factors, structure of corporate financial reports, organizational accountability, corporate learning; strategies: environmental incentives, environmental disclosure, environmental actions; consequences: accounting profit, creation of a green cycle, optimization of decision-making, environmental values; contextual conditions: corporate structure characteristics, corporate governance characteristics, environmental conditions; intervening conditions: environmental pressures and corporate policy-making), and 93 primary codes. Furthermore, the results of the confirmatory factor analysis validated the proposed model. The findings of this study can foster transparency in environmental and social reporting and facilitate the implementation of effective programs to improve public health and well-being by integrating green accounting with corporate social responsibility. This, in turn, can enhance societal trust in organizations and promote more constructive collaborations between companies and society.

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