Applied Research in Financial Reporting

Applied Research in Financial Reporting

The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation

Document Type : Original Article

Authors
Hamid Reza Maboodi
Farzin Rezaei
Gholam Reza Kordestani
Abstract
Sustainability is an indispensable matter for most of the todays’ biggest companies and this study is one of the pioneering ones which provide evidence about the effect of disclosure of sustainability reporting components on the relationship between applying different levels of management accounting techniques to value creation. In this study, data collection method, document mining method, referring to databases and questionnaires and data analysis methods are inferential. This research has been used correlation in terms of statistical analysis and it is based on structural equations. Obtained the information of 62 companies during 2010- 2017, the results show that utilizing different levels of management accounting techniques has a positive and significant effect through the mediating variables of disclosure of sustainability reporting components on value creation, both directly and indirectly, that is its indirect effect is stronger than the direct one. disclosure of sustainability reporting components on value creation has a positive and significant effect as well. The results of this study provides effective policies regarding to the disclosure of sustainability reporting components to improve using management accounting techniques to create value for the development of companies.
Keywords
Value creation
management accounting techniques
sustainable development
sustainability reporting
structural equation

  • Receive Date 27 February 2021
  • Revise Date 10 March 2022
  • Accept Date 13 July 2021