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Managing the pathways to inclusive sustainability through accounting system information: Role of circular economy Practices and green growth Cover

Managing the pathways to inclusive sustainability through accounting system information: Role of circular economy Practices and green growth

Foundations of Management
Volume 18 (2026): Issue 1 (January 2026)
By:  and    
Open Access
|Sep 2026
Figures & tables

Figures & Tables

Figure 1

Research model and hypotheses.

(Source: Authors’ own proposal)

Table 1

Variables and items.

VariablesItemsDescriptionSources
Artificial intelligence-powered accounting information systemAIA1Our organisation acknowledges the integration of artificial intelligence in accounting processes, enhancing the efficiency of the accounting systemAbu Afifa et al. (2025)
AIA2Our organisation acknowledges that artificial intelligence in accounting processes enhances efficiency in budget planning and performance evaluation methods
AIA3Our organisation acknowledges that artificial intelligence in accounting processes enhances the efficiency of decision support systems
AIA4Our organisation acknowledges that artificial intelligence in accounting processes enhances efficiency in planning and control
AIA5Our organisation acknowledges that artificial intelligence in accounting methods enhances efficiency in responsibility accounting
Circular economy practices (CEE)CEE1Our organization proactively shares certain resources to enhance collective efficiencyKuzma et al. (2021); Hazen et al. (2021); Pizzi et al. (2022)
CEE2Our organization encourages energy conservation
CEE3Our organization promotes waste recycling
CEE4Our organization takes initiative in generating useful contributions for partners inside the public service supply chain
CEE5Our organization actively addresses operational matters by implementing a suitable organisation model aligned with circular economy principles
Sustainable Development Goal 16SDG_16_1Our organization contributes to promoting peace and reducing violence in societyGreenland et al. (2023)
SDG_16_2Our organization supports diversity and social harmony
SDG_16_3Our organization promotes fair laws and justice for all
SDG_16_4Our organization supports industry regulation and accountability
SDG_16_5Our organization promotes accountable governments and public institutions
Inclusive green growthIGG1Our organization's inclusive green growth practices recognize the contributions of marginalized groups as stakeholdersBouma and Berkhout (2015), Kourula et al. (2017), Chapman and Shigetomi (2018)
IGG2Our organization’s inclusive green growth practices promote social equity
IGG3Our organization’s inclusive green growth practices enhance ecological environments
IGG4Our organization’s inclusive green growth practices have the potential to support long-term growth by reducing poverty and expanding the middle class
IGG5Our organization’s inclusive green growth practices create employment opportunities and enhance resilience to economic shocks

(Source: Author’s contribution)

Table 2

Demographic characteristics of survey respondents.

ItemsFrequencyPercentage
Gender of respondent
Male23533.01
Female47766.99
Age of respondent
Under 30263.65
30 to under 4028740.31
40 to under 5031944.80
Over 508011.24
Experience of respondent (years)
Under 10425.90
10 to under 2039855.90
20 to under 3021530.20
Over 30578.01
Education
Undergraduate67795.08
Postgraduate354.92

(Source: Extracted from statistical software and authors’ own study)

Figure 2

CFA result.

(Source: Extracted from statistical software and authors’ own study)

Table 3

Construct reliability and convergent validity.

Constructs and operationalisationConvergent validityConstruct reliabilityResult
Factor loading rangesAVECronbach’s alphaComposite reliability (rho_c)Composite reliability (rho_a)
Artificial intelligence-powered accounting information systemAIA0.821–0.8480.6960.8910.9200.892Retained
Circular economy practicesCEE0.768–0.8180.6220.8480.8920.849Retained
Inclusive green growthIGG0.798–0.8520.6760.8800.9120.881Retained
Sustainable development goal 16SDG_160.774–0.8140.6250.8500.8930.853Retained

(Source: Extracted from statistical software and authors’ own study)

Table 4

Discriminant validity.

Fornell–Larcker criterion
AIACEESDG_16IGG
AIA0.835
CEE0.5280.789
SDG_160.3890.3850.790
IGG0.5910.5860.5460.822
Heterotrait–monotrait ratio
AIACEESDG_16IGG
AIA
CEE0.606
SDG_160.4440.451
IGG0.6660.6780.628

(Source: Extracted from statistical software and authors’ own study)

Table 5

Results summary of hypotheses acceptance.

Relevant pathPath coefficientStandard deviation (STDEV)95% Confidence intervalVIF t-value p-valueResult
Direct effect
AIA → CEE0.5280.027[0.471–0.579]1.00019.4060.000Supported
AIA → IGG0.3900.033[0.324–0.454]1.38611.7960.000Supported
AIA → SDG_160.0800.037[0.009–0.153]1.6642.1990.028Supported
CEE → IGG0.3800.031[0.316–0.438]1.38612.3140.000Supported
CEE → SDG_160.0770.036[0.006–0.145]1.6502.1660.030Supported
IGG → SDG_160.4540.039[0.374–0.527]1.82911.6340.000Supported
Mediating effect
AIA → CEE → IGG0.2010.020[0.163–0.240]—10.2310.000Supported
AIA → CEE → SDG_160.0410.019[0.004–0.079]—2.1410.032Supported
R 2 RCEE2=0.278;RIGG2=0.453;RSDG_162=0.309
f 2 fAIA=>CEE2=0.386; fAIA=>IGG2=0.201; fAIA=>SDG_162=0.006; fCEE=>IGG2=0.191; fCEE=>SDG_162=0.005; fIGG=>SDG_162=0.163;
Q 2 QCEE2=0.172;QIGG2=0.304;QSDG_162=0.189

(Source: Extracted from statistical software and authors’ own study)

Figure 3

Structural model.

(Source: Extracted from statistical software and authors’ own study)

Table 6

fsQCA results (consistency threshold: 0.80).

Model: fIGG = f(fAIA, fCEE)
--- Complex Solution, Parsimonious Solution, Intermediate Solution ---
Frequency cutoff: 80
Consistency cutoff: 0.849204
Raw coverageUnique coverageConsistency
fAIA0.6740140.1997430.848564
fCEE0.6037940.1295220.857721
Solution coverage: 0.803536
Solution consistency: 0.821044

(Source: Extracted from statistical software and authors’ own study)

Table 7

fsQCA results (consistency threshold: 0.90).

Model: fIGG = f(fAIA, fCEE)
--- Complex Solution, Parsimonious Solution, Intermediate Solution ---
Frequency cutoff: 80
Consistency cutoff: 0.912807
Raw coverageUnique coverageConsistency
fAIA*fCEE0.4742710.4742710.912807
Solution coverage: 0.474271
Solution consistency: 0.912807

(Source: Extracted from statistical software and authors’ own study)

Table 8

fsQCA results (consistency threshold: 0.80).

Model: fSDG16 = f(fAIA, fCEE, fIGG)
--- Complex Solution, Parsimonious Solution, Intermediate Solution ---
Frequency cutoff: 16
Consistency cutoff: 0.896712
Raw coverageUnique coverageConsistency
fAIA0.593140.03773320.838442
fCEE0.5425590.02455470.865376
fIGG0.7380790.1207910.828712
Solution coverage: 0.832996
Solution consistency: 0.795891

(Source: Extracted from statistical software and authors’ own study)

Table 9

fsQCA results (consistency threshold: 0.90).

Model: fSDG16 = f(fAIA, fCEE, fIGG)
--- Complex Solution, Parsimonious Solution, Intermediate Solution ---
Frequency cutoff: 16
Consistency cutoff: 0.903828
Raw coverageUnique coverageConsistency
fAIA*fCEE0.4234930.03262940.915166
fAIA*fIGG0.5227780.1319130.87086
fCEE*fIGG0.4853750.09451060.902587
Solution coverage: 0.649917
Solution consistency: 0.859673

(Source: Extracted from statistical software and authors’ own study)

DOI: https://doi.org/10.2478/fman-2026-0004 | Journal eISSN: 2300-5661 | Journal ISSN: 2080-7279
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Language: English
Page range: 36 - 60
Submitted on: Jul 1, 2025
Accepted on: Dec 10, 2025
Published on: Sep 11, 2026
Published by: Warsaw University of Technology
In partnership with: Paradigm Publishing Services
Keywords:
Accounting management,
Artificial intelligence,
Circular economy,
Inclusive green growth,
SDG 16
JEL:
E44,
H72,
H83,
O44,
Q56
Related subjects:
Computer sciences,
Business computing,
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2026 Pham Quang HUY, Vu Kien PHUC, published by Warsaw University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 18 (2026): Issue 1 (January 2026)
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