Navigating sustainable performance through accounts management: moderating role of taxation system and mediation of financial audit

Key Points

• The central aim is to explore how accounts management affects sustainable performance, influenced by taxation and financial audits.
• Analyze the impact of taxation systems on accounts management and performance
• Evaluate the mediating effect of financial audits on sustainability outcomes
• Use qualitative and quantitative methods to interpret data
• Identified a positive correlation between effective accounts management and sustainable performance
• Found that taxation systems moderate the relationship between accounts management and sustainability
• Demonstrated that financial audits serve as a key mediator in promoting sustainable practices.