[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Editorial Board
Aims& Scopes
Journal News
Articles archive::
All Issues
Current Issue
For Authors::
Call for Papers
Submission Instruction
Submission Form
For Reviewers::
Reviewers Section
Registration::
Registration Information
Registration Form
Contact us::
Contact Information
Contact us
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: year 11, Issue 42 (2019) ::
fa 2019, 11(42): 24-51 Back to browse issues page
The theory of planned behavior and managers’ sustainability reporting model
Rasul Heidari1 , Shokrollah Khajavi * 2, Reza Tehrani1 , Albert Boghosian1
1- University of Tehran
2- shiraz university
Abstract:   (2155 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.
Full-Text [PDF 1314 kb]   (1044 Downloads)    
Type of Study: Applicable | Subject: Special
References
1. Adams, C.A. (2002), “Internal Organisational Factors Influencing Corporate Social & Ethical Reporting: Beyond Current Theorising”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, Pp. 223-250.
2. Adams, C.A. (2008), “A Commentary On: Corporate Social Responsibility Reporting & Reputation Risk Management”, Accounting, Auditing & Accountability Journal, Vol. 21 No. 3, Pp. 365-370.
3. Adams, C.A. & Frost, G.R. (2008), “Integrating Sustainability Reporting Into Management Practices”, Accounting Forum, Vol. 32 No. 4, Pp. 288-302.
4. Adams, C.A. & Mcnicholas, P. (2007), “Making A Difference: Sustainability Reporting, Accountability & Organizational Change”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 3, Pp. 382-402.
5. Adams, C.A. & Zutshi, A. (2004), “Corporate Social Responsibility: Why Business Should Act Responsibly & Be Accountable”, Australian Accounting Review, Vol. 14 No. 3, Pp. 31-39.
6. Ajzen, I. (1985), “From Intentions To Actions: A Theory Of Planned Behaviour”, In Kuhl, J. & Beckmann, J. (Eds), Action Control: From Cognition To Behaviour, Springer-Verlag, New York, Pp. 11-39.
7. Ajzen, I. (1988), Attitudes, Personality & Behaviour, Open University Press, Milton Keynes.
8. Ajzen, I. (1991), “The Theory Of Planned Behavior”, Organizational Behavior & Human Processes, Vol. 50 No. 2, Pp. 179-211.
9. Ajzen, I. (2005), Attitudes, Personality & Behaviour, 2nd Ed., Open University Press, Berkshire.
10. Ajzen, I. (2006a), “Behavioural Interventions Based On The Theory Of Planned Behaviour”, Available At: Http://People.Umass.Edu/Aizen/Pdf/Tpb.Intervention.Pdf (Accessed 8 April 2007).
11. Ajzen, I. (2006b), “Constructing A TPB Questionnaire: Conceptual & Methodological Considerations”, Available At: Www.People.Umass.Edu/Aizen/Pdf/TPB.Measurement.Pdf (Accessed 25 August 2006). Ajzen, I. (2011), “Editorial: The Theory Of Planned Behaviour: Reactions & Reflections”, Psychology & Health, Vol. 26 No. 9, Pp. 1113-1127.
12. Ajzen, I. & Driver, B.L. (1992), “Application Of The Theory Of Planned Behaviour To Leisure Choice”, Journal Of Leisure Research, Vol. 24 No. 3, Pp. 207-224.
13. Ajzen, I. & Fishbein, M. (1980), Underst&Ing Attitudes & Predicting Social Behaviour, Englewood Cliffs, Prentice Hall, London.
14. Belal, A.R. & Cooper, S. (2011), "The Absence Of Corporate Social Responsibility Reporting In Bangladesh", Critical Perspectives On Accounting, Vol. 22 No. 7, Pp. 654-667.
15. Calabrese, A. Costa, R. Levialdi, N. & Menichini,T. (2014)." A Fuzzy AHP Method Tosupport Sustainability Reporting:An Application To The Water Technology Industry". Journal Of Cleaner Production, 1-50.
16. Chin, W.W. (2010), “How To Write Up & Report PLS Analyses”, In Vinzi, V.E., Chin, W.W., Henseler, J. & Wang, H. (Eds), H&Book Of Partial Least Squares: Concepts, Methods & Applications, Springer, Verlag, Berlin & Heidelberg, Pp. 655-690.
17. Daub, C.H. (2007), “Assessing The Quality Of Sustainability Reporting: An Alternative Methodological Approach”, Journal Of Cleaner Production, Vol. 15 No. 1, Pp. 75-85.
18. Deegan, C. & Gordon, B. (1996), “A Study Of The Environmental Disclosure Practices Of Australian Corporations”, Accounting & Business Research, Vol. 26 No. 3, Pp. 187-199.
19. Deegan, C., Geddes, S. & Staunton, J. (1996), “A Survey Of Australian Accountants’ Attitudes On Environmental Reporting”, Accounting Forum, Vol. 19 No. 4, Pp. 399-412.
20. Elijido-Ten, E. (2011), “Media Coverage & Voluntary Environmental Disclosures: A Developing Country Exploratory Experiment”, Accounting Forum, Vol. 35 No. 3, Pp. 139-157.
21. Gallego-Álvarez, I., & Ortas, E. (2017). “Corporate Environmental Sustainability Reporting In The Context Of National Cultures: A Quantile Regression Approach”. International Business Review, 26(2), 337-353.
22. García-Sánchez, I. M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female Directors & Impression Management In Sustainability Reporting. International Business Review, 28(2), 359-374.
23. Haque, F. (2017). “The Effects Of Board Characteristics & Sustainable Compensation Policy On Carbon Performance Of UK Firms”. The British Accounting Review, 49(3), 347-364.
24. Islam, M.A. & Deegan, C. (2008), “Motivations For An Organisation Within A Developing Country To Report Social Responsibility Information”, Accounting, Auditing & Accountability Journal, Vol. 21 No. 6, Pp. 850-874...
25. Martin, A.D. & Hadley, D.J. (2008), “Corporate Environmental Non-Reporting – A UK FTSE 350 Perspective”, Business Strategy & The Environment, Vol. 17 No. 4, Pp. 245-259.
26. Mathieson, K. (1991), “Predicting User Intentions: Comparing The Technology Accptance Model With The Theory Of Planned Behaviour”, Information Systems Research, Vol. 2 No. 3, Pp. 173-191.
27. Moneva, J. M. & Hernández-Pajares, J. (2018). “Corporate Social Responsibility Performance And Sustainability Reporting In Smes: An Analysis Of Owner-Managers' Perceptions”, International Journal of Sustainable Economy, 10(4), 405-420.
28. O’Dwyer, B. (2003), “Conceptions Of Corporate Social Responsibility: The Nature Of Managerial Capture”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 4, Pp. 523-557.
29. Park, J. & Brorson, T. (2005), “Experiences Of & Views On Third-Party Assurance Of Corporate Environmental & Sustainability Reports”, Journal Of Cleaner Production, Vol. 13 Nos 10-11, Pp. 1095-1106.
30. Quazi, A.M. (2003), “Identifying The Determinants Of Corporate Managers Perceived Social Obligations”, Management Decision, Vol. 41 No. 9, Pp. 822-831.
31. Rezaee,Z.& Brockett,A.(2012), Corporate Sustainability: Integrating Performance & Reporting (First Ed.), Wiely.
32. Schaltegger, S., Bennett, M. & Burritt, R. (2006), “Sustainability Accounting & Reporting: Development, Linkages & Reflection: An Introduction”, In Schaltegger, S., Bennett, M. & Burritt, R. (Eds), Sustainability Accounting & Reporting, Springer, Dordrecht, Pp. 1-33.
33. Velte, P. (2016). "Women On Management Board & ESG Performance". Journal Of Global Responsibility, 7(1), 98-109.
34. Whatley, A. (2009), “Teaching Sustainability In The Management Curriculum”, Business School, Porocevalec, Available At: Www.Ibsporocevalec.Si/Component/Content/Article/37-Junij/ International (Accessed 26 September 2011).
35. Wilmshurst, T.D. & Frost, G. (2000), “Corporate Environmental Reporting: A Test Of Legitimacy Theory”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 1, Pp. 10-26.
36. Wilmshurst, T.D. & Frost, G. (2001), “The Role Of Accounting & The Accountant In The Environmental Management System”, Business Strategy & The Environment, Vol. 10 No. 3, Pp. 135-147.
37. Zeng, S.X., Xu, X.D., Dong, Z.Y. & Tam, V.W.Y. (2010), “Towards Corporate Environmental Information Disclosure: An Empirical Study In China”, Journal Of Cleaner Production, 18(12), 1142-1148.
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Heidari R, khajavi S, tehrani R, boghosian A. The theory of planned behavior and managers’ sustainability reporting model. fa 2019; 11 (42) :24-51
URL: http://qfaj.mobarakeh.iau.ir/article-1-1926-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
year 11, Issue 42 (2019) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
Persian site map - English site map - Created in 0.07 seconds with 37 queries by YEKTAWEB 4679