Skip to main content

Table 4 Structural model results

From: Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

Hypothesis Path Path Co-efficient p value Decision
H1 ATT → INT 0.067 0.40 Rejected
H2 SBN → INT 0.27 0.00 Supported
H3 BC → INT 0.527 0.00 Supported