Rumo a uma contabilidade comprometida com a sustentabilidade: uma abordagem comportamental

Abstract

Abstract This study focuses on how accountants' attitudes, subjective norms, and perceived behavioral control towards accountability can shape a company's sustainability performance via the use of accounting information. While much is known about the role of accounting in sustainability, there is a shortage of insights into how aspects of accountants' behavior influence sustainability outcomes. The applicability of the Theory of Planned Behavior in this context, especially in Brazil, remains largely uncharted. This research seeks to bridge this knowledge gap by exploring the interplay between accountants' behavioral traits, the use of accounting data, and organizational sustainability. The findings reveal a positive correlation between accountability and organizational commitment, highlighting the indispensability of accountability for sustainable organizational outcomes. Based on the Theory of Planned Behavior, a derivative of the Theory of Reasoned Action, this study uses a quantitative point of view. Data were collected through a structured survey distributed among Brazilian accountants. Using a non-probabilistic convenience sampling technique, 383 accountants participated. Data were collected using a snowball method, initiated by 32 primary contacts. This research contributes to the accounting literature in three main ways. First, it highlights the role of accounting in promoting sustainable organizational development, positioning the Theory of Planned Behavior as a valuable tool in the sustainability discourse. Second, it sheds light on the importance of accounting within the culture of accountability, giving greater weight to its usefulness in guiding organizations to attain business objectives. Lastly, it emphasizes the full role of sustainability in organizational growth, highlighting accounting as a strategic tool in formulating and implementing business strategy.