Environmental Discourse Strategies and Green Accounting Consequences: Development of Agonism Theory

Document Type : Original Article

Authors

1 PhD student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahrood, Iran

2 Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

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

4 Assistant Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran

10.30495/ijfma.2022.66329.1817

Abstract

The purpose of this study is environmental discourse strategies and green accounting consequences based on the development of agonist theory.
In this research, which is considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. The statistical population in this study is the managers of different layers of companies listed on the stock exchange in 2020-2021, which due to the unlimited number of target population, the method of determining the sample size in the unlimited community was used and 392 people as a statistical sample. They participated in this research. Partial least squares analysis (PLS) was also used to fit the model.
The results showed that, based on the development of agonist theory, environmental discourse strategies increase the benefits of green accounting. The result obtained in this study indicates the fact that Existence of environmental discourse strategic drivers by expanding the function of agonism can develop the capacity to use conflict in organizational functions to achieve positive green accounting consequences. Because agonism, while accepting the conflict and the desirability of its existence among those in power against the social environment and stakeholders; Conflict is seen as a way to integrate environmental practices by using the potentials of conflict of interest between themselves and the social environment, and especially external stakeholders, to try to create strategies to advance conflicting goals.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 10, Issue 36
January 2025
Pages 37-52

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