The role of accounting for social and environmental responsibility in Iraqi private universities to enhance the quality of financial reporting
DOI:
https://doi.org/10.31272/jae.i140.1073Keywords:
Social and environmental responsibility, quality of financial reporting, Iraqi private universitiesAbstract
The research aimed to study and analyze the role of social and environmental responsibility and to stand on the reality of Iraqi private universities (research sample) and the dimensions they adopt to fulfill social and environmental obligations to enhance the quality of financial reporting as part of the requirements of sustainable development.
In order to achieve the goal of the research, the theoretical aspect was relied on the inductive approach by examining studies and research in accounting literature related to the subject of the research, to build the intellectual framework. The financial data of the university (the research sample) was analyzed. International and GRI guidelines to explain the role of social and environmental responsibility. Where the research sample included (Al-Bayan National University).
The research reached the awareness of the universities (the research sample) the awareness of the economic unit (the research sample) of the role of social and environmental responsibility; Through its disclosures to enhance the quality of financial reporting in a very good manner according to the financial reporting elements of the proposed report, but in an integrated manner with the financial and administrative reports and not detailed according to the financial reporting elements.
In light of the results, the study recommended several recommendations, the most important of which is the need for the economic unit to adopt the disclosure of financial reporting according to the axes of the proposed report and evaluation for each year with continuous updating because it enhances its quality and increases its market share.
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References
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