The Role of Green Accounting in Achieving Sustainable Development Through the Quality of Accounting Information: An Empirical Study of Iraqi Industrial Companies

Ahmed neamah abed, University of Kerbala, College of Administration and Economics, IraqFollow
Anmar adnan khudhair, University of Kerbala, College of Administration and Economics, IraqFollow
Farqad Mohammed Bakr Al Saadi, University of KerbalaFollow

Abstract

The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and statistically significantly related with accounting information quality (beta = 1.037). Information quality also has a significant effect on sustainable development (beta = 0.570). Moreover, the quality of accounting information is one of the mediating factors (beta = 0.59) between green accounting and sustainable development. As far as the context and the society is concerned, the implications of the study are limited to financial and accounting professions of the companies listed in the Iraq Stock Exchange and the local Iraqi society in the industrial companies. Practical implications: The study offers a framework for management's design of accounting information systems (AIS) that can effectively categorize and disclose hidden environmental costs and can convert fuzzy information into reliable data to support planning and control activities and reduce legal and operational risks. This study also makes a significant contribution to the available literature by creating a conceptual model for the Iraqi context, which provides a relationship between the improvement of information qualitative aspects (fair presentation and relevance) and rationalizing green decisions and achieving the United Nations 2030 Sustainable Development Goals.

Keywords

Green accounting, Quality accounting information, Sustainability development

Recommended Citation

abed, Ahmed neamah; khudhair, Anmar adnan; and Saadi, Farqad Mohammed Bakr Al (2026) "The Role of Green Accounting in Achieving Sustainable Development Through the Quality of Accounting Information: An Empirical Study of Iraqi Industrial Companies," Muthanna Journal of Administrative and Economics Sciences: Vol. 16 : Iss. 2 , Article 15.
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