The Role of Artificial Intelligence in Promoting Green Accounting within Bangladeshi Banking Institutions: The Mediating Effects of Green Strategy and Green Investment

Project ID: AIRG/2024/BBA/06/01

Funding Source: AUST Internal Research Grant

Project Awarded: 23rd October 2024

 

Principal Investigator:

 

Ms. Nazma Akter

Assistant Professor

School of Business, AUST

nazma.sob@aust.edu

 

Co-principal Investigator/s:

 

Mr. Md. Saheb Ali Mondal

Assistant Professor

School of Business, AUST

saheb.sob@aust.edu

 

Abu Bakkar Siddik

Research Scholar (PhD Candidate)

SoM, Univ of Science and Tech of China (USTC), Anhui, Hefei, China

absiddik.nub@yahoo.com

 

Project Duration: 1 Year

Budget Approved: 4,90,000.00

 

Expected Research Outcomes:

 

We anticipate demonstrating that AI significantly enhances green accounting practices within Bangladeshi banking institutions. Additionally, AI adoption significantly promotes the green strategy and green investment of banking institutions, while green strategy and green investment crucially mediate this process. Furthermore, findings from fsQCA, we anticipate uncovering the specific combinations of factors that are sufficient for AI to significantly impact green accounting practices within Bangladeshi banking institutions. Our study also aims to provide insights into the optimal deployment of AI for sustainable banking practices, thereby enriching the academic discourse on green accounting and the use of AI in promoting sustainability within the banking sector.