Bridging the Intention–Practice Gap in Green Accounting Adoption: The Moderating Role of Environmental Ethics in Saudi Firms

This study investigates the determinants of intention to adopt Green Accounting (GA) in Saudi firms to understand how intentions translate into actual GA practices as per the Theory of Planned Behavior (TPB). Moreover, the moderating role of Environmental Ethics (EE) is also tested in this relationship. Structural equation modeling is applied to data collected from 209 respondents by purposive sampling from accounting professionals, auditors, and finance managers. We find that attitude toward GA positively affects intention and actual practices of GA. Subjective norms, perceived behavioral control, perceived usefulness, and EE do not directly affect intention. However, intention positively predicts the practices of GA. In addition, EE has a positive direct effect on GA practices and also positively moderates the nexus between intention and actual GA practices. Thus, EE is found helpful in bridging the intention-practice gap. The model explains 61.8% of the variance in GA practices, which also demonstrates strong predictive relevance as per the results of Q2. Based on findings, we suggest that Saudi firms foster positive managerial attitudes and strong environmental ethics, which could enhance GA practices, consequently, and could help in converting intentions into sustainability practices in the accounting system. Moreover, policymakers should embed ethical and environmental standards in corporate governance, which can help in bridging the intention-practice gap and support the Sustainable Development Goals.