Evaluating the Role of Sustainable Accounting in Enhancing Good Governance in the Iraqi Banking Sector: A case study of the Ashur International Investment Bank
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Abstract
This research aims to evaluate the role of sustainable accounting in promoting good governance in the Iraqi banking sector, focusing on a case study of the Ashur International Investment Bank. Sustainable accounting has been defined through three dimensions: environmental and social disclosure, sustainable auditing, and transparency in financial reporting. The researcher employed a descriptive analytical approach, utilizing a questionnaire to gather information from a sample of 100 employees. A total of 128 questionnaires were distributed to obtain the required number, resulting in 115 returned questionnaires (89.8%). Fifteen questionnaires (11.7%) were excluded due to incompleteness or similarity in responses.
The research seeks to provide pathways for improvements in the use of sustainable accounting in the Iraqi banking sector, which can contribute to enhancing good governance in banks. Significant results indicate that the use of sustainable accounting greatly enhances the level of good governance, as environmental and social disclosure, sustainable auditing, and transparency in financial reporting contribute to strengthening accountability, integrity, and transparency within the bank.
The researcher recommends the necessity of enhancing and adopting sustainable accounting practices that support good governance and contribute to achieving sustainable development goals in the Iraqi banking sector.
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