Environmental Management Accounting Practices and Poultry Industry: A Theory of the Planned Behavior

Document Type : Research Paper

Authors

1 Accounting Department- Faculty of Humanities and Social Sciences, University of Kurdistan – Sanandaj -Iran

2 Master's student, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran

Abstract

Environmental management accounting can help the agricultural sector, especially the poultry industry, to minimize environmental costs by providing physical and monetary information related to the environment-related costs. Therefore, the purpose of this study is to investigate the intention of poultry industry activists in adopting environmental management accounting practices. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through questionnaire. The statistical population of the present study is poultry houses of Sanandaj. Structural equation modeling was used to test the hypotheses and analyze the data. According to the research findings, all three components of the theory of planned behavior (attitudes, subjective norms, and perceived behavioral control) influence the intention to adopt environmental management accounting practices in the poultry industry. The highest impact was related to the attitude and the lowest was related to the perceived behavioral control. Based on the results of multi-group analysis, there is a significant difference between environmentally friendly poultry houses and less environmentally friendly poultry houses in adopting environmental management accounting practices. The results recommend that, if the environmental attitudes improve, it can be seen to improve the environmental performance of farmers and poulterers. This in turn can lead to environmental sustainability.

Keywords

References

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Agricultural Economics
Volume 16, Issue 3 - Serial Number 3
November 2022
Pages 81-106

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