The Effect Of Sustainable Environmental Accounting Elements On The Reliability Of Accounting Information A Field Study In Iraqi Commercial Banks

ABSTRACT

The research aims to identify the impact of sustainable environmental accounting elements on the reliability of accounting information in Iraqi commercial banks, and the current research attempts to answer the following question: What is the impact of sustainable environmental accounting elements (environmental, social, and economic elements) on the reliability of accounting information in commercial banks? Iraqi, from the point of view of managers and accountants in these banks? The descriptive and analytical method was used to statistically treat its data, as well as to build the research tool which is a questionnaire to search the opinions of the research sample. The researcher concluded that there is a statistically significant effect of the elements of sustainable environmental accounting (environmental elements, social elements, economic elements) in the reliability of accounting information in Iraqi commercial banks, and the researcher recommended emphasizing the commitment of Iraqi commercial banks to report information, and the social costs that can cause Decreased revenue and future cash flows.

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