Model of the Impact of Accounting Silence on Corporate Green Conflict of Interest
Keywords:
Accounting Silence, Corporate Green Conflict of InterestAbstract
Objective: This study aims to develop a comprehensive model explaining the impact of accounting silence on corporate green conflict of interest and to identify the mechanisms underlying this relationship.
Methodology: This research is applied in purpose and adopts a mixed-methods (qualitative–quantitative) design. In the qualitative phase, thematic analysis was conducted based on semi-structured interviews with 17 experts in accounting, management, and capital markets using snowball sampling until theoretical saturation was reached. In the quantitative phase, a descriptive-survey method was applied, and data were collected באמצעות a researcher-made questionnaire from a sample of 150 professionals selected through convenience sampling. Validity was confirmed through content and construct validity, while reliability was verified using Cronbach’s alpha and composite reliability. Structural equation modeling was employed for data analysis .
Findings: The findings indicate that accounting silence has a significant positive effect on corporate green conflict of interest. Factors such as industry characteristics, firm quality and ranking, social groups, and organizational norms significantly influence the formation of accounting silence. Additionally, environmental and stakeholder-related components significantly contribute to the emergence of green conflict of interest. Statistical results reveal that although most variables fall below the theoretical mean, their effects are statistically significant, and the structural model demonstrates acceptable fit .
Conclusion: The results suggest that increased accounting silence intensifies green conflict of interest in companies. Enhancing information transparency, strengthening reporting systems, and improving accountability toward stakeholders can mitigate such conflicts and promote better corporate governance.
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Copyright (c) 2025 Jamshid Rajabi Aghmasjed, Zahra Yousefi Amin, Mohammadreza Abdoli, Niloofar Iman Khan (Author)
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