دراسة تحليلية للإفصاح المحاسبي عن تقارير الاستدامة في الوحدات الحكومية العراقية

الملخص EN

The study aims to determine the extent to which the proposed framework for accounting disclosure of sustainability information can be applied in government agencies in Iraq, determine the motives of government agencies for submitting reports on sustainability information, the advantages and benefits of disclosing sustainability information, and identifying problems and obstacles facing the process of accounting disclosure of sustainability information, testing the extent of its acceptance in the Iraqi practice environment, with the aim of benefiting from the international experiences that preceded us in the accounting disclosure of sustainability information, which takes into account the needs of stakeholders to reform the institutional environment in the public sector.

the analytical descriptive approach was used by designing a survey list consisting of 52 phrases, for the purpose of testing three research questions and analyzing them statistically using the SPSS program.

the study population includes two categories of managers and accountants distributed to some Iraqi ministries and the federal bureau of financial supervision-as a supreme oversight body and specialists, with 52 honest answers out of 73 randomly distributed questionnaires.

the researcher concluded a set of results, the most important of which is the interaction with environmental and social issues in society, attracting the necessary funding for government units, improving the reputation and image of government units, achieving and strengthening competitive advantage, enhancing the need for government units to integrate sustainability issues into their tasks, strategies and operations, participate directly in promoting sustainable policies, and this explains the reason for increasing the focus on sustainable performance of government units, and helps political decision makers in solving problems and improving financial management.

international organizations consider it a main pillar for identifying the current capabilities for the optimal use of its resources, and for disclosing information about sustainability performance to stakeholders.

the results show the awareness of the accounting community in Iraq of the importance and necessity of adopting the proposed framework for accounting disclosure in order to achieve transparency and accountability, reduce risks and costs, gain a competitive advantage over its competitors, improve the public image of government units and their reputation in society.

despite the importance of accounting disclosure of sustainability information in government units, interest in regulating it in Iraq is still limited, which means the absence of professional and legal regulation for the disclosure of sustainability information.

the researcher recommended adopting the issuance of an international accounting standard that deals with aspects of accounting disclosure of sustainability performance, in a way that helps standardize the practices of this disclosure.

this criterion must include a clear definition of the concept of sustainability in its three dimensions (the economic dimension, the environmental dimension, and the social dimension) through the council of representatives by adding an amendment to the federal financial management law in Iraq No.

(6) of 2019.