The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java
DOI:
https://doi.org/10.58812/wsis.v3i09.2282Keywords:
Green Organizational Citizenship Behavior, Circular Economy, Green Accounting, Cultural Readiness, Public Accounting Firms, West JavaAbstract
This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
References
[1] P. Lartey, I. G. Akolgo, S. R. Jaladi, S. Ayeduvor, and S. O. Afriyie, “Recent advances in internal control: Soft control overcoming the limits of hard control,” Front. Manag. Bus., vol. 4, no. 1 SE-Review, Mar. 2023, doi: 10.25082/FMB.2023.01.004.
[2] P. Kapoor, “Audit Expectation Gap in India and Views of Indian Audit Practitioners on narrowing the gap.” norma.ncirl.ie, 2021.
[3] E. Sugiarti, E. Finatariani, and Y. T. Rahman, “Earning Cultural Values As a Strategic Step To Improve Employee Performance,” Sci. J. Reflect. Econ. Accounting, Manag. Bus., vol. 4, no. 1, pp. 221–230, 2021, doi: 10.37481/sjr.v4i1.270.
[4] E. A. Atatsi, J. Stoffers, and A. Kil, “Factors affecting employee performance: a systematic literature review,” J. Adv. Manag. Res., vol. 16, no. 3, pp. 329–351, 2019, doi: 10.1108/JAMR-06-2018-0052.
[5] S. B. H. Simamora, M. Entang, and Y. E. Patras, “Peningkatan Organizational Citizenship Behavior (Ocb) dengan Cara Adversity Quotient (Aq) dan Servant Leadership pada Guru SMK Berstatus PNS Se-Kota Bogor.,” J. Manaj. Pendidik., vol. 9, no. 1, 2021, doi: 10.33751/jmp.v9i1.3365.
[6] M. Axelsen, P. Green, and G. Ridley, “Explaining the information systems auditor role in the public sector financial audit,” … J. Account. Inf. Syst., 2017.
[7] M. Bilqis Rangkuti, “Green Accounting in Enhancing Sustainability Report Disclosure,” Int. J. Res. Rev., vol. 10, pp. 483–489, Nov. 2023, doi: 10.52403/ijrr.20231156.
[8] T. Azam et al., “The moderating role of organizational citizenship behavior toward environment on relationship between green supply chain management practices and sustainable performance,” Front. Psychol., vol. 13, p. 876516, 2022.
[9] F. E. Putri and I. F. R. Martanti, “The Influence of the Work Environment on Employee Performance Through Organizational Citizenship Behavior (OCB) in Surabaya Region III Airport Authority Employees,” AURELIA J. Penelit. dan Pengabdi. Masy. Indones., vol. 2, no. 2, pp. 1328–1335, 2023.
[10] Y. Luan, M. Lv, and L. Wang, “The spillover effect of life satisfaction on customer satisfaction: The mediating role of service-oriented organizational citizenship and the moderating role of competition climate,” Behav. Sci. (Basel)., vol. 12, no. 8, p. 276, 2022.
[11] F. Alfazzi, “the Analysis of Challenges and Prospects Faced By Entrepreneurs To Ensure Sustainable Growth of Small and Medium Enterprises,” Acad. Rev., vol. 1, no. 58, pp. 175–186, 2023, doi: 10.32342/2074-5354-2023-1-58-13.
[12] L. Fogt Jacobsen, S. Pedersen, and J. Thøgersen, “Drivers of and barriers to consumers’ plastic packaging waste avoidance and recycling – A systematic literature review,” Waste Manag., vol. 141, no. September 2021, pp. 63–78, 2022, doi: 10.1016/j.wasman.2022.01.021.
[13] W. Abdillah, D. Nofiani, and C. N. R. Koeswandi, “Does Triple Bottom Line and Circular Economy Effective in CSR Program? Danone AQUA Practice in Indonesia,” in Proceedings of the 1st Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023), Springer Nature, 2023, p. 182.
[14] E. Lulaj, B. Dragusha, and E. Hysa, “Investigating Accounting Factors through Audited Financial Statements in Businesses toward a Circular Economy: Why a Sustainable Profit through Qualified Staff and Investment in Technology?,” Adm. Sci., vol. 13, no. 3, p. 72, 2023.
[15] P. Thomson and C. Hall, “Cultural capitals matter, differentially: a Bourdieusian reading of perspectives from senior secondary students in England,” Br. J. Sociol. Educ., vol. 43, no. 6, pp. 860–877, 2022.
[16] M. Novitasari, A. S. Alshebami, and M. A. Sudrajat, “The role of green supply chain management in predicting Indonesian firms’ performance: Competitive advantage and board size influence,” Indones. J. Sustain. Account. Manag., vol. 5, no. 1, pp. 137–149, 2021.
[17] M. A. Hidayatullah, “The Thin Line between Sustainability and Deception: Understanding the Correlation between Green Management and Financial Accounting Fraud,” 2023.
[18] O. Usman, P. T. Iorember, G. Jelilov, A. Isik, G. N. Ike, and ..., “Towards mitigating ecological degradation in G-7 countries: accounting for economic effect dynamics, renewable energy consumption, and innovation,” Heliyon. cell.com, 2021.
[19] J. F. Hair, J. J. Risher, M. Sarstedt, and C. M. Ringle, “When to use and how to report the results of PLS-SEM,” Eur. Bus. Rev., vol. 31, no. 1, pp. 2–24, 2019, doi: https://doi.org/10.1108/EBR-11-2018-0203.
[20] O. Boiral, “Greening the corporation through organizational citizenship behaviors,” J. Bus. ethics, vol. 87, no. 2, pp. 221–236, 2009.
[21] M. Geissdoerfer, P. Savaget, N. M. P. Bocken, and E. J. Hultink, “The Circular Economy–A new sustainability paradigm?,” J. Clean. Prod., vol. 143, pp. 757–768, 2017.
[22] E. Schein, Organizational Culture and Leadership (4th ed.). Jossey-Bass, 2010.
[23] S. Schaltegger, T. Hahn, and R. Burritt, Environmental management accounting: Overview and main approaches. Center for Sustainability Management, 2000.
[24] A. Wijayanti, E. Muhdaliha, and S. D. Lestari, “The Influence of Leadership, Organizational Citizenship Behavior (OCB), and Organizational Culture On Employee Performance,” Return Study Manag. Econ. Bussines, vol. 2, no. 4, pp. 322–329, 2023.
[25] C. Calen, S. A. Tarigan, R. Rosita, S. Susanto, and E. Alimin, “The role of transformational leadership, leader member exchange, digital transformation on organizational citizenship behaviour and work innovation capabilities in during Covid-19 pandemic,” 2021.
[26] P. C. Wang, F. Che, S. S. Fan, and C. Gu, “Ownership governance, institutional pressures and circular economy accounting information disclosure: An institutional theory and corporate governance theory …,” Chinese Manag. Stud., 2014, doi: 10.1108/CMS-10-2013-0192.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Muhamad Rizky Wijaya, Suwandi Suwandi, Nesti Hapsari, Annuridya Rosyidta Pratiwi Octasylva, Eko Sudarmanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com