The influence of information technology sophistication on green accounting practices to enhance sustainability of Iraqi organizations : a conceptual framework

العناوين الأخرى

تأثير تطور تكنولوجيا المعلومات على الممارسات المحاسبية الخضراء لتعزيز استدامة المنظمات العراقية : إطار مفاهيمي

المؤلف

al-Khaffaf, Haytham Hashim

المصدر

مجلة الشرق الأوسط : للعلوم الإنسانية و الثقافية

الناشر

منار الشرق للدراسات و النشر

تاريخ النشر

2021-12-31

دولة النشر

الأردن

عدد الصفحات

12

التخصصات الرئيسية

الاقتصاد و التجارة

الملخص الإنجليزي

Recently, environmental, economic and social sustainability has become an important regulatory consideration (GLRI, 2005).

There is a growing interest in protecting the environment at all levels.

This is evident after the issuance of environmental regulations in most countries, but with the intensification of the search for new solutions to prevent environmental degradation, most of the regulatory solutions and their implementation by public bodies have become obsolete.

Therefore, economics can play an important role in relation to environmental issues (Hamid, 2002).

The inclusion of the environmental dimension in the traditional accounting system at all levels (company, sector, governorate, nationwide) will lead to adjusted economic indicators that enable different users at all levels to make sound decisions that support sustainable development (Jenkin, Webster & McShane, 2011).

In order to better understand, this study proposes a conceptual framework of Green AIS practices based on IT to enhancing the sustainability of Iraqi Organizations and it related elements of IT Sophistication that might influence on green AIS practices.

نوع البيانات

أوراق مؤتمرات

رقم السجل

BIM-1424980

• APA
• MLA
• AMA