The reality of accounting for sustainable development in Iraqi commercial banks: An applied study on Iraqi commercial banks

The study sought to research the reality of accounting for sustainable development in Iraqi banking sector. Work was done by preparing a questionnaire containing three axes measure that reality. Some statistical methods were used reach desired results from this study, and one most important lack A vision message properly establishes use work, addition absence cadres legislation establishing their use, transparency regarding with presence many obstacles limit application. As recommendations, called developing And all institutions order promote development, prepare qualified efficiently through training on optimal resources manner achieves access societal goals, laws, regulations instructions establish make it compulsory not optional, Reducing corruption its forms while eliminating implementation. References Abdel Hafez, Zainab Emam (2013), Measurement Accounting Report Sustainable Development Operations, Scientific Journal Research Business Studies, Issue 3, p. 24-43, Faculty Commerce Administration, Helwan University, Egypt. Abdel-Rahim, Gamal Kamel (2015), Measuring impact applying Egyptian corporate responsibility index controlling financial performance: field companies listed stock exchange, PhD thesis, Commerce, Cairo Al-Ghamdi, Abdulaziz bin Saqr (2006), Human Resource Requirements Development, Naif University Security Sciences, Third Arab Forum Education, Beirut, Lebanon. Al-Hiti, Nawzad Abdul Rahman (2009), general framework applications, United Emirates as model, Center Strategic Studies Research, Abu Dhabi, Emirates. Arcay .M.R F(2005), Corporate characteristics governance rules extent voluntary disclosure Spain, advances Accounting, vol.21, pp:299-331. Ashkal, Ghazala Ahmed Ali, Suad Ayesh (2020), which can be adopted Libyan business environment: An applied Ras Al-Anouf Oil Gas Manufacturing Company, Bright Star No. 1, pp. 216-236. Badr, Essam Ali proposed model an business, Volume 27, 4, (215-232) Ghallab, Fatih (2011), evolution audit function embody principles standards development: case some industrial enterprises, Master’s Economics, Commercial Sciences Facilitation Farhat Abbas Setif, Algeria. (2016), application system economic institutions, Ghoneim, Othman Muhammad Zant, Magda (2010), philosophy, planning measuring tools, Safaa Publishing Distribution House, first edition, Amman, Jordan. Giacomo D, Alisa, (2007), Dimensions proposal systematization approaches, Italy. Hossain, M. Islam, K. Andrew, J. (October, 2006). "Corporate social environmental countries: evidence Bangladesh.in Proceedings", Asian Pacific Conference International Accounting. Hawaii. Ffederation Accountants Why sustainability countsfor professional , professional, committee, information paper. Medhat El-Nasr Yasmine Mohamed (2017), / concept dimensions indicators, Group Training Publishing, Book Cairo, Schaltegger, Stefan Burritt Roger l.(2010), Sustainability companies, catchphrase or decision support leaders world Business, vol.45, pp375-384. Schermerhorn, john, R.(2002), Management, 7th ed john wiley sons Inc. New york. Sharif, Omar (2008), Solar Energy Environmental Protection Strategy Achieving Fifth National Economy Impact Economics Skikda Algeria