The impact of the quality sustainable disclosure in the financial reports of Iraqi universities and its reflection of sustainability

Abstract

The research aims to demonstrate the impact of allocating funds to implement the plan to achieve the goals of sustainable development, which reflects the preparation of honest and correct financial statements (the quality of sustainable disclosure) , and determining the responsibility of private universities management in commitment to achieving the goals of sustainable development and managing funds in accordance with the plans drawn up specifically for the executive time program , in addition , clarifying the responsibility of the university administration to adhere to sustainable disclosure in the financial statements , which reflect the financial position of the university in a Fair, Honest and Transparent  manner ,in a way that achieves the goals of development sustainable assigned to it .   

This research aims to adhere to the laws , regulations , instructions and procedures used in private universities , which is reflected in its impact  when preparing the financial statements and what is distinguished by their honesty and fairness in presenting them to the beneficiaries who take the decision , in order to achieve the aforementioned goals , the research in its theoretical aspect , adopted the analytical descriptive approach , which focuses on describing and interpreting the studied cases and employing  different points of view for a number of authors and researchers , as well as focusing on the sustainable development goals and the sustainable development program 2015-2030 issued by the United Nations .

  The research has recorded several conclusions, the most important of which is the effect of disclosing accounting information externally ( outside the university(Al-Ahlia) , which represents the presentation of financial statements reflecting the financial performance of Al- Ahlia University, which leads to attracting students to apply and join as a university student who receives knowledge and skill, and an indication of the impact of disclosure of information Accounting internally with Al-Ahlia University depends on the managements success in achieving the planned profitability goals during a certain period, in addition to making financing decisions for future periods.

In light of the proven conclusions, this research presented a number of recommendations, the most important of which is the need for private university administration to commit to sustainable disclosure based on sustainable accounting standards about the university’s financial position.