International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

The effects of the dimensions and components of green management accounting practices on the sustainability performance of banks

Articles in Press

Document Type : Review paper

Authors
Jafar ghahremani
Behzad Parvizi
Omid Mahmoudi Khoshro
Department of Accounting, Sa.C., Islamic Azad University, Sanandaj, Iran.
10.22034/ijfma.2026.79335.2384
Abstract
Implementing green accounting leads to greater transparency in reporting, reduced environmental costs, improved risk management, increased social responsibility, improved brand image, and strengthened stakeholder trust and finally improvement of performance of banks. The purpose of this research is survey of effects of the dimensions and components of green management accounting practices on the sustainability performance of banks. For this purpose, a researcher made 5-option questionnaire was distributed among 293 people of bank managers at different levels at 2025 and 2026 years. This research is practical and quantitative. Research hypothesis were examined using structural equations. The study concludes that dimensions and components of green management accounting practices positively influence the sustainability performance of Iranian commercial banks in Hamedan province. The results of the study were largely consistent with previous research in the research literature. Banks should Develop a green strategy, Train employees, Establish information systems, Cooperation with regulatory bodies and Continuous assessment.
Keywords
green management accounting
sustainability performance
banks
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International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 07 October 2026