Multilevel Influence of Routine Redesigning, Legitimacy and Functional Affordance on Sustainability Accounting: Mediating Role of Organizational Sense-making

Hadi Al-Abrrow, Jaber Ali and Alhamzah Alnoor

Global Business Review, 2022, vol. 23, issue 2, 287-312

Abstract: This study focusses on adopting a multi-level model for the organizational context within work groups and a functional perspective for socially responsible behaviours. This study developed a multi-level model for sustainable accounting practices within the work environment and tested it to illustrate some of the reasons that make organizations voluntarily participate in the green environmental behaviour. The quantitative (questionnaire survey) design was used to gather data from included 313 company workers in Iraq who were organized into 60 work groups. The results show that it was revealed that routine redesigning, legitimacy and functional affordance are related to sustainable accounting practices within the work environment for the leaders and members of the work groups. Furthermore, there was a direct relationship between routine redesigning, legitimacy, and functional affordance and sustainable accounting practices in addition to a mediation-mediated relationship by organizational sense-making within work groups. Theoretical effects and the revealed results highlighted psychological, social and organizational conditions that determine the sustainable work practices, and it was recommended that organizations should facilitate their social responsibility and environmental sustainability.

Keywords: Routines redesign; legitimacy; functional affordance; organizational sense-making; sustainable accounting practices (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:globus:v:23:y:2022:i:2:p:287-312

DOI: 10.1177/0972150919869726

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