The Extent of Realization of the Importance of Sustainability Accounting in the Public and Private sectors in the Kurdistan Region of Iraq

Abstract

Recognizing the extent to which companies and government units are aware of sustainability and accountability has become a matter that requires paying more attention to help them grow and achieve their goals following their systems and work methodology. Therefore, this research starts from diagnosing the state of awareness of the importance of sustainability accounting in sustainable development within the framework of research and analysis attempts in developing countries, especially Iraq and the Kurdistan Region, and measuring the awareness of public and private sector administrations of the concept of sustainability accounting in the light of the descriptive approach using a questionnaire distributed to sample randomly. Results showed an awareness of sustainability accounting components (economic, social, environmental, disclosure and transparency) according to the opinions of the research sample. The results also showed a direct correlation between the four components of sustainability accounting, depending on the views of the research sample. In addition, there is an impact of the sustainability accounting components on sustainability. Finally, the result revealed awareness of the sustainability accounting components according to the certificate (academic and professional). In addition, the number of years of service provided that there is no significant variance between the two categories of the certificate type about the awareness of the four sustainability accounting components and no considerable variance between the categories of the number of years of experience on the four sustainability accounting components.