International Journal of Corporate Social Responsibility

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

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