Replication Data for: Religiosity, Ethics, and Organizational Readiness: Pathways to ISSB Adoption in Morocco

Data were collected from 303 Moroccan accounting professionals intended to be analyzed using Structural Equation Modeling (SEM). Drawing on the Diffusion of Innovations (DoI) theory to examine the roles of religiosity, perceived cost, perceived risk, relative advantage, and the mediating effect of organizational readiness.

本研究共收集303名摩洛哥会计专业人士的调研数据，拟采用结构方程模型（Structural Equation Modeling，SEM）开展分析。本研究依托创新扩散理论（Diffusion of Innovations，DoI），考察宗教信仰程度（religiosity）、感知成本（perceived cost）、感知风险（perceived risk）、相对优势（relative advantage）的影响作用，以及组织准备度（organizational readiness）的中介效应。