تأهيل المحاسبين والمدققين لإعداد وتقييم تقارير الاستدامة الرقمية: دراسة استطلاعية لعينة من المهنيين والأكاديميين في البيئة العراقية
محتوى المقالة الرئيسي
الملخص
إن إعداد تقارير الاستدامة الرقمية (DSR) يعد تحدياً جديداً يواجه مهنة المحاسبة والتدقيق لأن تنظيم هذه التقارير أمر بالغ الأهمية للشركات التي تواجه متطلبات الاستدامة المتزايدة. يعد هذا البحث خطوة أولية لمساعدة هذه المهنة في تحديد المؤهلات اللازمة لإعداد (DSR) من خلال توفير إطار شامل لهذه التقارير. يهدف البحث إلى تحديد المؤهلات اللازمة للمحاسبين والمراجعين عند إعداد وتقييم (DSR) ولتحقيق هدف البحث، أجريت دراسة ميدانية على عينة من (110) فرداً تم اختيارهم من مجتمع البحث المكون من المحاسبين والمراجعين والأكاديميين العاملين في مكاتب المحاسبة والتدقيق والشركات والبنوك والجامعات العراقية. واعتمد جمع البيانات على الاستبانة، كما تم استخدام الأدوات الإحصائية الوصفية والاستدلالية في برنامج (SPSS) لتحليل البيانات المجمعة واختبار الفرضيات. وخلص البحث إلى أن التأهيل العلمي والمهني للمحاسبين والمراجعين يساعد في إعداد وتقييم .(DSR)
التنزيلات
تفاصيل المقالة
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