قياس تكاليف الطاقة الشمسية على وفق محاسبة الاستدامة لغرض إنتاج الطاقة الكهربائية و بيان أثرها على التنمية المستدامة : دراسة تطبيقية مقارنة

الملخص EN

This study deals with a contemporary topic of "solar energy" and focuses on measuring the costs of solar energy according to sustainability accounting for the purpose of producing electric energy and comparing these costs with the traditional energy costs of producing electric energy, which has a role in achieving and supporting sustainable development.

The study aims to highlight the role of sustainability accounting by measuring the costs of solar energy by testing the hypotheses: • Sustainability accounting is concerned with measuring the costs of "solar energy" in order to diagnose the expected results of the dimensions of sustainable development.

• There is a correlation between sustainability accounting and sustainable development through solar energy.

The study was applied to one of the solar energy projects at the Technical Institute in Baquba and by using the global solar energy project simulation program “Pv Syst”.

These costs were compared with the costs of conventional energy to produce electrical energy in the Najibiya Thermal Power Station, and the results supported the hypotheses confirming the importance of sustainability accounting in measuring Solar energy costs and their role in achieving sustainable development.

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