Article: Sustainable accounting information and its role in achieving the requirements of sustainable development and reducing costs Journal: International Journal of Managerial and Financial Accounting (IJMFA) 2025 Vol.17 No.5 pp.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. Inderscience Publishers - linking academia, business and industry through research

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

Authors: Abbas Hashem Mahlhal; Mohammed Ali Mohammed; Ayad Kadhem Jebur

Addresses: Kut Technical Institute, Middle Technical University, Baghdad, Iraq ' Technical College of Management, Middle Technical University, Baghdad, Iraq ' Technical Management Institute, Middle Technical University, Baghdad, Iraq

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.

DOI: 10.1504/IJMFA.2025.148522

International Journal of Managerial and Financial Accounting, 2025 Vol.17 No.5, pp.1 - 22

Accepted: 24 Sep 2024
Published online: 10 Sep 2025 *

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

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