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Nazaripour, Mohammad, Zakizadeh, Babak. (1403). An Investigation on the Impact of Sustainability Accounting on the Financial Health of Companies. نشریه علمی دانشگاه سیستان و بلوچستان, 1(2), 31-45. doi: 10.22111/ijop.2024.48649.1011
Mohammad Nazaripour; Babak Zakizadeh. "An Investigation on the Impact of Sustainability Accounting on the Financial Health of Companies". نشریه علمی دانشگاه سیستان و بلوچستان, 1, 2, 1403, 31-45. doi: 10.22111/ijop.2024.48649.1011
Nazaripour, Mohammad, Zakizadeh, Babak. (1403). 'An Investigation on the Impact of Sustainability Accounting on the Financial Health of Companies', نشریه علمی دانشگاه سیستان و بلوچستان, 1(2), pp. 31-45. doi: 10.22111/ijop.2024.48649.1011
Nazaripour, Mohammad, Zakizadeh, Babak. An Investigation on the Impact of Sustainability Accounting on the Financial Health of Companies. نشریه علمی دانشگاه سیستان و بلوچستان, 1403; 1(2): 31-45. doi: 10.22111/ijop.2024.48649.1011

An Investigation on the Impact of Sustainability Accounting on the Financial Health of Companies

Iranian Journal of Organizational psychology
مقاله 4، دوره 1، شماره 2، شهریور 2024، صفحه 31-45    اصل مقاله (875.47 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.22111/ijop.2024.48649.1011
نویسندگان
Mohammad Nazaripour* 1؛ Babak Zakizadeh2
1Department of Accounting, Hazrat_e Masoumeh University (HMU), Qom, Iran.
2Department of Management, Islamic Azad University Sanandaj Branch, Sanandaj, Iran
چکیده
Financial health has a significant impact on business continuity. Factors affecting financial health are crucial for all companies. Nowadays, in addition to economic factors, social and environmental factors influence the financial health of companies. Therefore, this research aims to investigate the effects of sustainability accounting components on the financial health of manufacturing companies. In terms of aim, the current research was applied. In terms of data collection, the present study was descriptive-survey. The research data was collected through a questionnaire. The population of this study included senior accountants and financial managers of Iranian manufacturing companies. Data analysis was done using structural equation modeling and with the help of SPSS version 26 and SmartPLS version 3 software. The sample size was 172 accountants. According to the research findings, four components of sustainability accounting (i.e., accounting ethics awareness, voluntary accounting proactiveness, transparency accounting mindset, and corporate social responsibility report) affected financial health significantly. On the other hand, the component of human capital disclosure had no significant impact on financial health. In today's business environment, social and environmental issues have a key role in gaining competitive advantage. Therefore, companies should disclose information about their social and environmental performance. This would able them to improve their financial health by increasing sales.
کلیدواژه‌ها
Sustainability Accounting؛ Financial Health؛ Manufacturing Companies؛ Business Continuity
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