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The Role of The Green Accounting Chain in Localizing the Global Goals of Sustainable Development: A Survey Study of a Sample of Academics. | ||
| TANMIYAT AL-RAFIDAIN | ||
| Volume 44, Issue 145, March 2025, Pages 371-402 PDF (1.07 M) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2025.156154.1439 | ||
| Authors | ||
| Omar Farooq Jasim Al-Neama* 1; Ahmed Ali Zerqot2 | ||
| 1Federal Board of Supreme Audit, College of Business Administration, Accounting Department, Al-Jinan University, Tripoli, Lebanon. | ||
| 2College of Business, Fifth Branch, Lebanese University,Nabatieh, Lebanon | ||
| Abstract | ||
| The purpose of the study is to examine the impact of Green Accounting Chain in the Localization of the Global Goals for Sustainable Development. A sample of 192 academics was selected within the administrative, economic and accounting specializations. The study aimed to prove the importance of the green accounting chain in transforming development goals from international to national, ways of applying them, and mentioning some obstacles and solutions to address them. The study addressed a number of problems, most notably (failing to take into account the term green accounting chain will have a negative impact on the localization of the global goals of sustainable development). The study was based on two main hypotheses, which is a correlation between the green accounting series and the localization of global goals. And there is a significant effect between the green accounting series and localization. the most prominent conclusions of the theoretical side (the existence of several challenges facing the settlement of global goals in Iraq) and on the practical side, the most prominent conclusions are that other revenues contribute, in addition to the revenues of oil wealth, to the development of settlement goals for the better and access to the provision of all necessary services for the individual and society. In addition, the green accounting chain contributes with its tools and components to solving some of the obstacles to settlement, optimal utilization of resources and environmental protection. | ||
| Keywords | ||
| Green accounting series; green accounting; sustainable development; green accounting disclosure | ||
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