Sustainability culture in accounting firms: leveraging AI to strengthen green human and structural capital

Saeed Awadh Bin-Nashwan and Jackie Zhanbiao Li

Social Responsibility Journal, 2025, vol. 21, issue 10, 2199-2216

Abstract: PurposeThis study aims to examine how AI-powered knowledge (AIK) influences the internal dimensions of green intellectual capital (GIC)—green human capital (GHC) and green structural capital (GSC)—and how these elements, in turn, shape firms’ sustainability culture.Design/methodology/approachA cross-sectional research approach was used to collect data from accounting firms. The data were analyzed using SmartPLS-SEM to assess the proposed model.FindingsThe results indicate that AIK positively and significantly enhances GHC and GSC, which in turn play a critical role in fostering a strong sustainability culture within accounting firms. Specifically, AIK strengthens GHC by equipping professionals with advanced sustainability knowledge and decision-making capabilities, whereas it enhances GSC by optimizing sustainability-related processes and reporting structures. Furthermore, GHC and GSC were found to be key drivers of sustainability culture, reinforcing the integration of sustainability into professional practices.Practical implicationsThe findings provide actionable insights for accounting firms, policymakers and industry stakeholders. Firms are encouraged to invest in AI-driven training programs to enhance GHC and leverage AI-powered systems to improve GSC, ensuring sustainability principles are embedded into their operations. In addition, regulators and professional bodies should promote AI-powered sustainability frameworks to standardize best practices and improve industry-wide compliance with environmental regulations.Originality/valueWhile accounting firms stand to gain significantly from integrating sustainability-focused GIC practices, research in this area remains limited. This study contributes to the literature by highlighting the transformative role of AIK in strengthening GHC, GSC and sustainability culture, addressing a critical gap in sustainability-driven accounting research.

Keywords: Artificial intelligence; Green human capital; Green structural capital; Sustainability culture; Accounting firms (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-12-2024-0878

DOI: 10.1108/SRJ-12-2024-0878

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