The importance of green accounting and its impact on promoting sustainable development in Iraq
Author: Jassim Mohamed Nayef
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Abstract
This study aimed to know the impact ofgreen accounting in promoting sustainable development in Iraq from Through its environmental, economic and social dimensions.
The study community represented small and medium enterprises in Salah al-Din Governorate, and the study was limited to a sample of managers, accountants and auditors in those institutions, which amounted to 110 individuals. In order to reach the desired goals, and based on the descriptive, analytical and quantitative deductive approaches, a statistical study was carried out using the SPSS program, where a set of tests were carried out to ensure the strength and credibility of the study tool represented by the questionnaire, including the internal stability and consistency test, as well as a descriptive statistical study of the study variables. , in addition to the correlation and the linear regression model, in order to reach theobjectives of the study.
The study concluded that small and medium enterprises in Salah Al-Din Governorate realize that the application of sustainable development dimensions leads to contributing to the preservation of natural resources, and achieving justice in the social and economic aspect, and they also seek to make sustainable development a goal to reach through the application of environmental, social and economic decisions properly.
In addition to the existence of a statistically significant impact of green accounting on sustainable development through itsenvironmental, economic and social dimensions of small and medium enterprises in Salah Al-Din Governorate.
Keywords: Green accounting, Sustainable development, SMEs