A UNIVERSITY CONTROL SYSTEMS DEVELOPMENT USING THE STRATEGIC OF SUSTAINABILITY: SURVEY STUDY IN THE IRAQI PRIVATE UNIVERSITIES

Abstract

Purpose: The research aims to try to develop university monitoring systems based on sustainable development indicators, by formulating a proposed path for the possibility of integrating its dimensions within the strategy of the Iraqi private universities. Theoretical framework: The university's strategy is to fulfill its social responsibility towards society and the environment to achieve value for stakeholders associated with Iraqi universities in the long term. Design/methodology/approach: The research sample they are final statements and financial reports issued by the Board of Supreme Audit for the number of private Iraqi universities; there are 30 universities. As well as management reports issued by the concerned authorities for universities in Baghdad for the Iraqi private universities in the capital for the period (2016.2017). The questionnaire was used as research tool; Findings: Non-application of international accounting and auditing standards in private Iraqi universities, which highlights the lack of preparation of long-term reports in private Iraqi universities for sustainable development in future. Research, Practical & Social implications: the sustainability report represents a structured presentation of the economic, environmental and social performance of the economic unit, thus helping to maximize the long-term value of the unit. Originality/value: Presenting a proposed path for the Iraqi private universities to develop university control systems by integrating the university's strategy with the sustainability strategy.