The Green Accounting Application as a strategic Mechanism In Sustainable Development Achievement: a field study on sample of accounting professionals

Abstract

This study aimed to highlight the role of green accounting application, with its two pillars, environmental costs measurement and disclosure in sustainable development dimensions achievement (the economic, the social and the environmental dimension). To achieve the goal of the study, a questionnaires were distributed to a sample of accounting professionals (accountants, auditors, and university professors of accounting).where Green accounting is the method by which a judgment are made on economic institutions environment responsibility commitment extent by providing information about the costs incurred in this area, that it can considered like an effective system for environmental performance controlling . The results of this study revealed that There is a higher awareness of the importance of green accounting application in economic institutions by the members of the syudy. Also,there is a statistically significant effect of green accounting on sustainable development, where the finding show a positive correlation between the two variables, amounting 71%.