بررسی فرهنگ پایداری در مؤسسات حسابداری از رهگذر به‌کارگیری فناوری هوش مصنوعی با تمرکز بر ابعاد سرمایه انسانی و سرمایه ساختاری سبز

Objective: This study aims to explicate the mechanism through which artificial intelligence (AI)-based knowledge influences sustainability culture in accounting firms, emphasizing the mediating roles of green human capital and green structural capital. In light of intensifying institutional pressures, sustainability reporting requirements and digital transformation within the accounting profession, the research seeks to determine whether the systematic adoption of AI can, through strengthening internal organizational capabilities, lead to the institutionalization of sustainable values and practices. The central research problem posits that the impact of AI on sustainability is not direct; rather, it materializes through the enhancement of employees’ environmental competencies and the development of green organizational infrastructures and processes. Accordingly, a causal framework grounded in the resource-based view and green intellectual capital theory was developed and the relationships among key variables were empirically tested within the context of Iranian accounting firms.

Methods: In terms of purpose, this research is applied and methodologically it is quantitative, adopting an inductive approach. Data were collected cross-sectionally a Likert-scale questionnaire. The measurement instrument was developed based on established prior studies and, following localization, its validity and reliability were confirmed using Cronbach’s alpha, composite reliability, average variance extracted (AVE) and the Fornell–Larcker criterion. Out of 237 distributed questionnaires, 224 valid responses were included in the final analysis. Structural equation modeling using the partial least squares (PLS-SEM) approach and SmartPLS software was employed to test the conceptual model and research hypotheses.