Sustainable accounting information and its role in achieving the requirements of sustainable development and reducing costs

Abbas Hashem Mahlhal, Mohammed Ali Mohammed and Ayad Kadhem Jebur

International Journal of Managerial and Financial Accounting, 2025, vol. 17, issue 5, 1-22

Abstract: This research aims to clarify the theoretical framework of sustainable development and examine the role of accounting information in fulfilling its requirements, particularly in reducing costs. The study analysed the opinions of employees in accounting and auditing across several economic units, using SPSS V.21 with descriptive statistical tools such as frequencies, arithmetic mean, and standard deviation. The findings indicate that integrating accounting information systems with sustainable development helps reduce costs and environmental impacts of products by improving operational efficiency and achieving balance among economic, environmental, and social goals. Key outcomes include enhancing resource efficiency, lowering emissions, improving waste management, encouraging innovation in product design, and stimulating sustainable investments. The study also highlights the practical role of sustainable accounting information in supporting development plans by providing accurate data on resources, capacities, and costs, thereby contributing to reducing product costs. Overall, the research demonstrates how accounting information supports sustainable strategies and strengthens the economic, environmental, and social dimensions of development.

Keywords: sustainable accounting information; sustainable development. (search for similar items in EconPapers)
Date: 2025
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