The Impact of Accounting Sustainability Dimensions on Enhancing the Quality of Financial Reports A Survey Study of the Views of Accountants and Auditors in Commercial Banks

Abstract

This research aims to study the impact of accounting sustainability dimensions on enhancing the quality of financial reports in commercial banks in Anbar province. The research examines how these dimensions affect the quality of reports from the perspective of accountants and auditors working in these banks. To achieve this goal, a questionnaire was designed and distributed to a sample of 67 accountants and auditors. The data collected was analyzed using the statistical analysis program SPSS.v29. The accounting sustainability dimensions studied include economic, social, and environmental aspects, and how they reflect on the accuracy, comprehensiveness, and clarity of financial reports.

The study reached significant conclusions indicating that incorporating sustainability dimensions in accounting leads to improved quality of financial reports, making them more comprehensive, accurate, and clear. These dimensions enhance the ability to provide financial information that better reflects reality and assists financial users in making more informed decisions. The study also recommended developing a sustainable accounting framework that meets the needs of financial users in Iraq. This framework aims to enhance transparency and credibility in financial reports by integrating sustainability standards into daily accounting practices. The study emphasizes the importance of continuous education and training for accountants and auditors on sustainability concepts and their application in accounting to ensure the maximum benefits from these dimensions are achieved.