The impact of the quality of accounting disclosure on sustainable development to achieve the competitive position of universities
DOI:
https://doi.org/10.31272/jae.i140.1072Keywords:
quality of accounting disclosure, - sustainable developmentAbstract
The quality of accounting disclosure is considered an essential pillar of financial accounting because of its importance to the outputs of data and financial information for related parties , especially for investors . There is no doubt that the quality of disclosure of sustainable development has become one of the growing necessities of economic units Accordingly , its orientations must be towards sustainable development , with an indication of its effects on society and the surrounding environment . The current research aims to demonstrate the impact of the quality of accounting disclosure on the sustainable development of economic units , including the adoption of the application of universities for it , which is achieved by a sustainable university through what is dealt with by a sample of local , Arab and international studies . The current study concluded the importance of the quality of accounting disclosure on sustainable development because of its positive impact on achieving the competitive position of universities by achieving the efficiency and effectiveness of universities with the community through their application of sustainable development and with the available outputs and qualified cadres.
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