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

Other Title(s)

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

Author

al-Khaffaf, Haytham Hashim

Source

مجلة الشرق الأوسط : للعلوم الإنسانية و الثقافية

Publisher

Manar Elsharq for Studies and Publication

Publication Date

2021-12-31

Country of Publication

Jordan

No. of Pages

12

Main Subjects

Economy and Commerce

English Abstract

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.

Data Type

Conference Papers

Record ID

BIM-1424980

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