Bridging the Intention–Practice Gap in Green Accounting Adoption: The Moderating Role of Environmental Ethics in Saudi Firms

Anass  Hamadelneel Adow; Haider Mahmood; Amber Pervaiz

doi:10.48161/qaj.v6n2a2488

Authors

Anass Hamadelneel Adow Department of Accounting, College of Business Administration, Prince Sattam Bin Abdulaziz University, 173 Alkharj 11942, Saudi Arabia; https://orcid.org/0000-0002-0280-3726
Haider Mahmood Department of Finance, College of Business Administration, Prince Sattam Bin Abdulaziz University, 173 Alkharj 11942, Saudi Arabia; https://orcid.org/0000-0002-6474-4338
Amber Pervaiz Department of Economics, Division of Management & Administrative Science, University of Education, Lahore 54000, Pakistan. https://orcid.org/0000-0001-9992-7743

DOI:

https://doi.org/10.48161/qaj.v6n2a2488

Keywords:

Green accounting adoption, Intention–practice gap, Environmental ethics, Theory of planned behavior (TPB), Sustainability and SDGs.

Abstract

This study investigates the determinants of intention to adopt Green Accounting (GA) in Saudi firms to understand how intentions translate into actual GA practices as per the Theory of Planned Behavior (TPB). Moreover, the moderating role of Environmental Ethics (EE) is also tested in this relationship. Structural equation modeling is applied to data collected from 209 respondents by purposive sampling from accounting professionals, auditors, and finance managers. We find that attitude toward GA positively affects intention and actual practices of GA. Subjective norms, perceived behavioral control, perceived usefulness, and EE do not directly affect intention. However, intention positively predicts the practices of GA. In addition, EE has a positive direct effect on GA practices and also positively moderates the nexus between intention and actual GA practices. Thus, EE is found helpful in bridging the intention-practice gap. The model explains 61.8% of the variance in GA practices, which also demonstrates strong predictive relevance as per the results of Q². Based on findings, we suggest that Saudi firms foster positive managerial attitudes and strong environmental ethics, which could enhance GA practices, consequently, and could help in converting intentions into sustainability practices in the accounting system. Moreover, policymakers should embed ethical and environmental standards in corporate governance, which can help in bridging the intention-practice gap and support the Sustainable Development Goals.

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