Total Interpretive Structure Model Strategic Consequences of Green Accounting: A Case Study of Tehran Stock Exchange Companies

Abstract

Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chains. And ... one of the most important strategic approaches in this field can be considered. The need to focus on entrepreneurial orientation as a strategic principle will be a way to improve and develop these businesses effectively in the economies of societies, especially developing societies such as our own. Better management of environmental costs can also improve the company's environmental performance and bring significant benefits to the community and help sustainably develop companies in a competitive marketplace based on corporate social responsibility for the future. The Purpose of this research is Total Interpretive Structure Model Strategic Consequences of Green Accounting. Design/methodology/approach: In this research based on qualitative and quantitative methodology, 14 university experts in the field of accounting and finance were involved in meta-analysis and Delphi to identify the components and indicators of the research from the same research and then to reach the theoretical adequacy of the identified components and indices was analyzed using Delphi analysis. In quantitative part, with the participation of 5 managers of Tehran Stock Exchange companies, using matrix questionnaires, the identified indicators were stratified to range from the most influential to the least effective ones. Finding: The results in the qualitative analysis section indicate the existence of two main components in the form of the final index based on theoretical adequacy, and in the quantitative section, the index of higher market share (O4) and controlling stakeholder pressures to achieve demands (O5) Component Indicators of Green Accounting Competitive Outcomes; Reducing Information Asymmetry (O7); Feedback Information Flow to Shareholders (O8).