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quarterly financial accounting journal 2019, 11(42): 24-51 Back to browse issues page
The theory of planned behavior and managers’ sustainability reporting model
Rasul Heidari1, Shokrollah Khajavi Professor 2, Reza Tehrani Professor1, Albert Boghosian1
1- University of Tehran
2- shiraz university
Abstract:   (236 Views)
The goal of this research is to explore managers’ approaches, viewpoints and some other psychological factors on sustainability reporting regarding to theory of planned behavior (TPB). Thus the research includes top and middle managers of listed and non listed companies of Iran stock exchange. Data was analyzed by partial linear squares (PLS).
Findings show that subjective norms which are derived from managers’ normative and control beliefs which lead to their behavioral control affect on sustainability reporting of managers’ intentions. But their approaches and viewpoints do not affect from behavioral beliefs. Moreover, managers’ sustainability reporting behavior is explained by their intentions toward sustainability reporting. Besides, results indicate that gender and education level do not affect on managers’ behavioral, normative and control beliefs but religious awareness and board of directors independency affect on managers’ normative and control beliefs, whereas the mentioned factors do not affect on managers’ behavioral beliefs.
So, results show that managers’ psychological factors determine and explain their sustainability reporting behavior. Firms’ lawmakers, experts and stakeholders could consider their policy and theory making through this context according to the results which show that managers do not believe in firms’ sustainability reporting usefulness and benefit.
 
 
Keywords: Sustainability Reporting, Stakeholders, Theory of Planned Behavior, Accountability, Environmental Reporting, Social Responsibility Reporting.
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Type of Study: Applicable | Subject: Special
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Heidari R, khajavi S, tehrani R, boghosian A. The theory of planned behavior and managers’ sustainability reporting model. quarterly financial accounting journal. 2019; 11 (42) :24-51
URL: http://qfaj.ir/article-1-1926-en.html


year 11, Issue 42 (2019) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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