The Role of Sustainable Accounting Reporting and Strategic Enthusiasm in Achieving Financial Well-Being

Hashim Fauzi Dabbas, Karrar Aureer, Mohammed Thabit AlGaraawi () and Akeel Almagtome
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Hashim Fauzi Dabbas: University of Kufa
Karrar Aureer: University of Kufa
Mohammed Thabit AlGaraawi: University of Kufa
Akeel Almagtome: University of Kufa

A chapter in New Challenges of the Global Economy for Business Management, 2025, pp 435-448 from Springer

Abstract: Abstract This paper is an innovative exploration of the role of sustainable accounting reporting and strategic enthusiasm in achieving financial well-being. It aims to identify the extent of Iraqi banks’ commitment to sustainable disclosure of their financial reports and to highlight their strategic enthusiasm. The research also aims to determine your financial, psychological, and social priorities, as financial well-being positively impacts the relationship between individuals and companies in achieving success. A self-administered questionnaire was developed to collect data from 156 managers in a sample of 10 banks registered in the Iraq Stock Exchange. The results show that Iraqi banks are interested in the sustainable accounting reporting of annual operations to contribute positively to financial well-being. The presence of strategic enthusiasm and drive among bank departments is a critical factor in achieving institutional financial well-being. The paper adds to the accounting literature and presents a theoretical framework to explain the concepts of sustainable accounting reporting and strategic enthusiasm and their role in enhancing institutional financial well-being. By cultivating a culture of financial well-being, firms improve their internal financial stability and develop a more resilient workforce adept at managing economic problems. This strategy guarantees the organization's financial security while fostering a healthier, more productive staff, resulting in improved business results.

Keywords: Sustainable accounting; Sustainable reporting; Strategic enthusiasm; Financial well-being (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-96-4116-1_26

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DOI: 10.1007/978-981-96-4116-1_26

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