Adoption of Green Accounting Information Its Impact on Sustainability Disclosure: An Analytical Study
DOI:
https://doi.org/10.62843/Keywords:
Green Accounting Information Systems, Sustainability Disclosure, Social Disclosures, Environmental Disclosures, Economic DisclosuresAbstract
The purpose of the current research is to measure the impact of green accounting information systems in the disclosure of sustainability by (social disclosures, environmental disclosures, and economic disclosures) among a sample of employees in Rafidain Bank, and the research summarized this goal for the purpose of answering an important question represented in (Is it possible to adopt green accounting information systems in the disclosure of sustainability at Rafidain Bank, Diwaniyah branch?), As a result, the research relied on the questionnaire tool to analyze its results and measure the level of availability of these variables in the sample, and accordingly (150) questionnaire was distributed to a sample of employees in Rafidain Bank, Diwaniyah branch, and retrieved from them (136) questionnaire, and (13) questionnaire damaged, which means that (123) questionnaire valid for analysis, and the research imposed a correlation and impact between green accounting information systems and sustainability disclosure, The research came out as a result of several results, foremost of which was that the bank's employees have a great interest in building green accounting information systems and disclosure of sustainability, which gives this a strong correlation and influence between these variables, and the research recommended the need to focus the sample on developing the capabilities and capabilities of its employees in order to build a positive awareness they have towards interest in a sustainable work environment. And give a functional and service character towards customers that loves them and attracts them to deal with the bank without resorting to other banks.
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