تأثير المؤهلات المحاسبية على جودة إعداد تقارير الاستدامة : دراسة استطلاعية لآراء أكاديميي أقسام المحاسبة في الجامعات و المعاهد الحكومية في محافظة أربيل

الملخص EN

The importance of sustainable has grown during the previous years, the pace accelerated to apply the principles that came with it, this contributed to highlighting each relevant party so that the sustainability information is adequately disclosed to be ready for what the application of sustainability requires.

There is no doubt that the accountants are one of the actors.

But there is a lack of clarity on the accountant role in sustainable development.

Here the need arose to know the role of accountant qualifications in preparing quality-sustainable development reports.

To reach the study goals the researchers used the descriptive and Inductive approaches.

A questionnaire designed for research purposes, the sample was devoted to academics in higher education institutions in the Kurdistan Region of Iraq-Erbil, and the sample reached (60) academics.

The study reached a set of conclusions, the most important of which was that there is a positive correlation between accounting qualifications and the quality of sustainable development reports.

The results also gave an indication that the accounting qualifications affect the quality of sustainability reports.