The reality of accounting for sustainable development in Iraqi commercial banks: An applied study on Iraqi commercial banks

Abstract

The study sought to research the reality of accounting for sustainable development in the Iraqi banking sector. Work was done by preparing a questionnaire containing three axes to measure that reality. Some statistical methods were used to reach the desired results from this study, and one of the most important results of the study was the lack of A vision and a message that properly establishes the use of accounting methods for sustainable development in the Iraqi banking work, in addition to the absence of cadres and legislation establishing their use, and the absence of transparency regarding their use, with the presence of many obstacles that limit their application. As for the most important recommendations, the study called for developing a vision And a message to all Iraqi banking institutions in order to promote the use of accounting methods for sustainable development, prepare qualified cadres for this use and efficiently through training on their use, optimal use of resources and in a manner that achieves access to societal goals, the development of laws, regulations and instructions that establish this use and make it compulsory and not optional, Reducing corruption in all its forms while eliminating obstacles to implementation.