Presenting an interpretative model of competitive values of green accounting in Tehran Stock Exchange - an analysis based on Q method

Companies that follow green trends and work on developing green awareness to integrate it into their business policy are considered the companies of the future. The method of data collection in terms of qualitative methodology was through theory analysis (grounded theory), which was collected by interviewing the necessary data, and after coding, the research model was designed based on a theoretical framework. the findings confirmed the existence of two categories of intra-organizational and extra-organizational GA values based on four main components including information, cost, competitive, and ecological advantage. In particular, the model will help practitioners consider the resources that they are likely to be noted when deploying GA. Finally, the applications of this study can be extended further in the social context that has not received much attention before and conducting this research and expanding it to emerging markets such as Iran can and increase cognitive capacity and shareholder decision-making.