The role of modern management accounting methods in achieving sustainable development accounting

Abstract

The Kurdistan Region is currently witnessing many changes and fluctuations in various types of fields, both at the political, economic and social levels. As a result of the desire to restore balance at all levels, a trend has emerged towards sustainable development that aims to develop in light of the violent environmental changes surrounding the business environment. These economic fluctuations have been reflected On managerial accounting and the use of its modern methods in companies in light of this changing environment because of the risks that companies were exposed to and trying to withstand these changes. Accounting for sustainable development is the latest stage of accounting development as a source of information necessary to achieve sustainable development in various business companies. To explain the methods of modern management accounting and the importance of its role in achieving sustainable development accounting in industrial companies. Due to the difficulty of obtaining the necessary data that allows the application of the research in industrial companies, the researchers relied on the use of the questionnaire in a sample of cement companies operating in the Sulaymaniyah Governorate, ٨٠ questionnaires were distributed and ٧١ questionnaires were valid for analysis, which is equivalent to ٪٨٨ of the total distributed questionnaires. The questionnaire data was analyzed through the statistical program )SPPS.V٢٤(, and the research reached a set of results, the most important of which are )most of the study sample were in agreement that modern management accounting methods, the most important of which are the accounting of resource consumption, the theory of constraints, lean accounting and continuous improvement It has a major role in achieving sustainable development )meeting the needs of current generations without compromising the share of future generations(, and the research recommended the need to pay attention to modern management accounting methods in industrial companies in general and cement companies in particular, as it is one of the leading industrial companies in Sulaymaniyah Governorate.