The impact of green accounting on reducing pharmaceutical expenditures and advancing sustainable development in the agricultural sector
摘要
This study investigates the impact of green accounting practices on reducing pharmaceutical expenditures and advancing sustainable development within Jordan’s agricultural sector. The final sample size comprised 382 agricultural businesses selected through stratified random sampling. A quantitative cross-sectional survey design was employed, and data were analyzed using partial least squares structural equation modelling. The results indicate that green accounting significantly encourages the adoption of sustainable agricultural practices, lowering pharmaceutical expenditures, and strengthening sustainability performance. This study introduces an interdisciplinary contribution by linking environmental accounting to public health cost management and sustainable agriculture, an area rarely addressed in prior research. The findings offer a data-driven framework to guide agricultural managers and policymakers in improving environmental accountability and reducing health-related costs. This research is limited by its cross-sectional design and focus on a single national context. Future research should consider longitudinal designs, cross-country comparative studies, and the integration of technological tools to enhance the effectiveness of green accounting in agriculture.