Translating Green Intent into Sustainable Action: A PLS-SEM Analysis of Green Accounting Practices in Algerian Academic Entrepreneurship

Abstract

This study examines the integration of green accounting within Algerian academic entrepreneurship, probing the cognitive and behavioral pathway from awareness to application. Utilizing a quantitative approach, data were collected via a trilingual survey from 286 students, faculty, and researchers across nine Algerian universities. Analysis through Partial Least Squares Structural Equation Modeling (PLS-SEM) reveals a potent cognitive sequence: awareness significantly enhances perceived usefulness, which in turn powerfully drives adoption intention. Although this intention significantly leads to application—which itself predicts a positive impact such as long-term success and reputational gains—the transition from intention to action is not strengthened by institutional support. Stated differently, the latter demonstrates no significant moderating effect, indicating that current mechanisms are insufficient to bridge intention with practice. The findings necessitate a strategic redesign of university support ecosystems to translate sustainable principles into tangible ventures, aligning academic entrepreneurship with both environmental imperatives and enduring economic value.