the role of technocracy instrumental rationale in dialogic accounting model with green accounting consequences

Changes in any field of science will lead to greater dynamics of the functions of that field. accounting is one of the areas based on social processes. accounting, as one of the areas based on social processes, is no exception to these changes. to enhance interactivity with stakeholder needs, one can expect to achieve a coherent and interactive understanding of the elements of the accounting profession with social dimensions through such changes. dialogic accounting, as changes resulting from perceptual and social contexts, can have pervasive values, such as the positive consequences of green accounting socially and competitively. this study examines the role of technocracy instrumental rationale in the dialogic accounting model with green accounting consequences. in this research, which is considered methodologically in terms of the nature of the problem and the purpose, the data collection method was survey correlation, and the research tool was a questionnaire. in this study, 195 financial managers and heads of accounting of capital market companies participated. partial least squares analysis (pls) was also used to fit the model. the results showed that dialogic accounting impacts the green accounting implications of capital market companies. the results showed that dialogic accounting has a positive and significant effect on the green accounting consequences of capital market companies. it was also found that using technocratic instrumental rationality intensifies the positive impact of dialogic accounting on the consequences of green accounting. the results show the development of the dialogic accounting model as a basis of the system in the social context, and by transferring the level of capital market expectations as the input of the system and combining it with accounting knowledge as a system process occurs, it can lead to green accounting consequences as a system output. on the other hand, the result shows that the technocracy instrumental rationale by changing the attitude in corporate decision-making can cause dialogic accounting is one of the capacities of technical and technological knowledge, which is the most prominent layer of rationality in modern thought on the base strengthen dialogic accounting for green implications for financial reporting, based on ethical norms based on ethics.