Exploratory Development of the Green Human Resource Reporting Contextual Dimensions: Evaluation of the Sustainability Accounting Reference Matrix
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

Exploratory Development of the Green Human Resource Reporting Contextual Dimensions: Evaluation of the Sustainability Accounting Reference Matrix

Document Type : Original Article

Authors
Narges Najmodini 1
Mehdi Dasineh 2
Khodadadi Davood 2
Hamid Rostami jaz 2
1 PhD student, accounting department, Bandar Abbas branch, Islamic Azad University, Bandar Abbas, Iran
2 Assistant Professor of Accounting Department, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
10.22034/jse.2023.12106.2063
Abstract
The purpose of this research is exploratory development of the contextual dimensions of green human resource reporting and evaluation of the sustainability accounting reference matrix. The type of research methodology is mix method and based on the result is in the category of developmental research. In this research, interviews are used to collect data in the qualitative part in quantitative methodology, matrix checklists are used based on pairwise comparison. The target population in the qualitative methodology was 12 academic specialists who were considered experts, both scientifically and empirically. Sampling in the field of qualitative methodology was theoretical sampling and how to determine the snowball sample. But the target statistical population is a quantitative methodology of 20 managers of the listed companies were the participants who were selected based on work experience and the level of technical and specialized knowledge through homogeneous sampling. Research results in the qualitative part of the existence of 3 categories; 6 components and 37 conceptual themes were presented in the form of a hexagonal model, which was obtained during three stages of coding in the theoretical analysis of the Grand theory. Also, the results in the quantitative section showed that the effective percentage of the disclosure component of the green human resources management information system has a more effective role in the development of sustainable accounting than the rest of the relevant aspects of green human resources reporting.
Keywords
Green Human Resource Reporting
Sustainability Accounting
Green Management Information System
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Quarterly Journal of Securities Exchange
Volume 16, Issue 64
Winter 2024
Pages 67-106