ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY
Green accounting important means used in the production of information that covers social and environmental dimensions of sustainable performance. The purpose of this research is to analyze the relationship and effect between measuring green accounting cost and sustainable performance, Baghdad Sof...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2023-12-01
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| Series: | Business Excellence and Management |
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| Online Access: | https://beman.ase.ro/no134/2.pdf |
| _version_ | 1797389785435734016 |
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| author | Hawraa Abed Alameer AHMED |
| author_facet | Hawraa Abed Alameer AHMED |
| author_sort | Hawraa Abed Alameer AHMED |
| collection | DOAJ |
| description | Green accounting important means used in the production of information that covers social and environmental
dimensions of sustainable performance. The purpose of this research is to analyze the relationship and effect
between measuring green accounting cost and sustainable performance, Baghdad Soft Drinks Company was
selected as a sample because of the nature of the services it provides, which have a clear impact on the
environment. Thus, the data collected from annual financial statements, reports for the year 2022. Data was
analyzed using SPSS, the results showed strong, positive significant correlation and effect between independent
variable with the dependent variable therefore, research recommends: should disclose the social and environmental
costs and the indicators of triple bottom line model separately in the reports and financial statements. |
| first_indexed | 2024-03-08T23:02:02Z |
| format | Article |
| id | doaj.art-fd4d40669aab422c8fdb13b5ff4f5f89 |
| institution | Directory Open Access Journal |
| issn | 2248-1354 2668-9219 |
| language | English |
| last_indexed | 2024-03-08T23:02:02Z |
| publishDate | 2023-12-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Business Excellence and Management |
| spelling | doaj.art-fd4d40669aab422c8fdb13b5ff4f5f892023-12-15T20:01:32ZengBucharest University of Economic StudiesBusiness Excellence and Management2248-13542668-92192023-12-01134203010.24818/beman/2023.13.4-02ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDYHawraa Abed Alameer AHMED0AL-Furat Al-Awsat Technical University - Technical Institute of KarbalaGreen accounting important means used in the production of information that covers social and environmental dimensions of sustainable performance. The purpose of this research is to analyze the relationship and effect between measuring green accounting cost and sustainable performance, Baghdad Soft Drinks Company was selected as a sample because of the nature of the services it provides, which have a clear impact on the environment. Thus, the data collected from annual financial statements, reports for the year 2022. Data was analyzed using SPSS, the results showed strong, positive significant correlation and effect between independent variable with the dependent variable therefore, research recommends: should disclose the social and environmental costs and the indicators of triple bottom line model separately in the reports and financial statements.https://beman.ase.ro/no134/2.pdfgreen accounting costsustainable performancetriple bottom line model |
| spellingShingle | Hawraa Abed Alameer AHMED ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY Business Excellence and Management green accounting cost sustainable performance triple bottom line model |
| title | ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY |
| title_full | ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY |
| title_fullStr | ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY |
| title_full_unstemmed | ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY |
| title_short | ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY |
| title_sort | anlysis of green accounting cost and its effect on sustainable performance an applied study |
| topic | green accounting cost sustainable performance triple bottom line model |
| url | https://beman.ase.ro/no134/2.pdf |
| work_keys_str_mv | AT hawraaabedalameerahmed anlysisofgreenaccountingcostanditseffectonsustainableperformanceanappliedstudy |