1
Departmant of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
Abstract
This study aimed to evaluate the effect of type of players on ecosystem accounting system using structural equations. In total, 84 activists in the field of environmental accounting (ecosystem) were selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. Given the fact that the significance coefficients of components of political-social and technical actors were above 1.96, these two variables had a positive and significant effect on ecosystem accounting at 95% confidence interval. In addition, the significance coefficients of components of organizational and economic actors were above 2.58, demonstrating the positive and significant impact of these two variables on the ecosystem accounting. On the other hand, technology actors had no significant impact on ecosystem accounting. From the perspective of the subjects, some of the factors affecting ecosystem accounting system of Iran were the inconspicuous role of managers, creditors, and investors and accountability mechanisms and assessment indicators and environmental taxes, which directly or indirectly affected the results. Moreover, the simultaneous evaluation of the effect of five relevant indicators demonstrated that 68% of their changes were explained by these factors and actors.
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lalbar, A., Gholami Jamkarani, R., & Jahangirnia, H. (2020). Evaluation of the Impact of Actors on Ecosystem Accounting. International Journal of Finance & Managerial Accounting, 5(18), 121-135.
MLA
Ali lalbar; Reza Gholami Jamkarani; Hossein Jahangirnia. "Evaluation of the Impact of Actors on Ecosystem Accounting". International Journal of Finance & Managerial Accounting, 5, 18, 2020, 121-135.
HARVARD
lalbar, A., Gholami Jamkarani, R., Jahangirnia, H. (2020). 'Evaluation of the Impact of Actors on Ecosystem Accounting', International Journal of Finance & Managerial Accounting, 5(18), pp. 121-135.
VANCOUVER
lalbar, A., Gholami Jamkarani, R., Jahangirnia, H. Evaluation of the Impact of Actors on Ecosystem Accounting. International Journal of Finance & Managerial Accounting, 2020; 5(18): 121-135.
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