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Impact of Corporate Governance in Enhancing the Practices of Accounting for the Sustainability of Industrial Companies: A Survey Study in a Number of Iraqi Industrial Companies
Corresponding Author(s) : SAAD ALWAN MEHAMED
American Journal of Economics and Business Management,
Vol. 5 No. 1 (2022): American Journal of Economics and Business Management
Abstract
The research aims to verify the impact of corporate governance in promoting sustainable accounting practices for industrial companies, and to achieve the goal of the research, a questionnaire was designed, representing the research community in industrial companies. Department managers, division managers, employees), (45) forms were retrieved, of which (42) were valid for statistical analysis, and statistical analysis packages (SPSS) were used to analyze the data. The research reached several results, including: the existence of a significant correlation between corporate governance and the promotion of sustainable accounting practices for industrial companies, and the presence of a significant effect between corporate governance and the promotion of sustainable accounting practices for industrial companies.
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- - Guerra, Rachid (2012) Evaluation of accounting practices in the insurance sector under the financial
- accounting system, Master's Thesis - University of Wargla Qasdi Marbah, Algeria.
- - Stella, Fearnley and Beattie, Vivien and and Brandt, Richard, (2005) "Auditor Independence and Audit Risk: A
- Reconceptualization", Journal of International Accounting Research, Vol. 4 NO. 1. p 39-71.
- - Alawi, Khaziah Majid, (2015) Extent of Application of Governance Rules in Iraqi Companies (Analysis and
- Application to Iraqi Public Companies), Qadisiyah Journal of Administrative and Economic Sciences. Vol. 17, No. 2.
- - Odeh, Reem Al Rais, (2017), Impact of Governance and Corporate Characteristics on Optional Disclosure,
- Unpublished Master's Letter, Islamic University, Faculty of Commerce, Gaza, Palestine.
- - Hamad, Tariq Abdul Al, (2004), Corporate Governance, University House, Alexandria, Egypt.
- - Noman, Awadi (2012) Accounting measurement and its impact on the honest representation of the assets
- established in accordance with accounting standards, financial reporting and the serious international
- financial accounting system, Master's thesis - University of Qasdi Marbah - Algeria University - Algeria.
- -Mohammed, Amr Mohammed Khamis, (2010), the impact of activating corporate governance mechanisms at
- the level of optional environmental disclosure with an applied study on some companies listed on the Egyptian
- Stock Exchange, Letter, Unpublished Master, Faculty of Commerce, Alexandria University, Arab Republic of
- Egypt
- - Al-Ghazali, Rami Hassan (2015), The Role of Applying Corporate Governance in Preventing Financial
- Stumbles in Companies Listed on the Palestine Stock Exchange (Analytical Study), Master's Letter in
- Accounting and Finance, Islamic University, Palestine.
- - Habibah, Ben Raghda, (2019), Role of institutional governance in the promotion and sustainability of
- institutions (case study of some economic institutions from the State of Jégel), doctorate thesis in economic
- sciences, University of Sutaifi 1, Algeria.
- -Al-Aramouti, Ahmed Adnan (2013), Impact of Sustainability Accounting on Financial Reporting Reports of
- Jordanian Public Industrial Shareholders Listed on Amman Stock Exchange, unpublished master's thesis,
- Middle East University, Jordan.
- - Seema, Miglani and Kamran, Ahmed and Darren, John Henry ,(2015),Voluntary corporate governance structure
- and financial distress: Evidence from Australia, Journal of Contemporary Accounting & Economics, Vol.11
- NO.1. p 18-30.
- ,12- Omari, Reem(2017), Banking Governance and Its Role in Dealing with Financial Crises _ Case Study of
- Algeria, Unpublished Doctoral Thesis, Arab University Ben Mehidi, Um Al-Bouaki, Algeria..
- -Mansour, Mohamed Al-Sharif (2008), The Role and Importance of Both Trade and Capital Markets in
- Partnership for Development in Developing Countries, Case of Algeria, Scientific Journal of Research and
- Studies, No. 1.
- - Al-Baqmi, Miteb Aish and Al-Bashtawi, Suleiman Hussein (2014), the reality of accounting for sustainable
- development in industrial enterprises is an applied study in Jordanian industrial enterprises. Baghdad College of
- Economics Magazine, Issue, 4. P. 455-472.
- - Zainab, Zerrougui (2018), Accounting for Sustainable Development - Reality and Prospects for Its
- Application in the Algerian Business Environment (Study of Some Economic Institutions in the State of AlMasila), unpublished master's thesis, University of Mohamed Bouziaf-El-Masila, Algeria.
References
- Guerra, Rachid (2012) Evaluation of accounting practices in the insurance sector under the financial
accounting system, Master's Thesis - University of Wargla Qasdi Marbah, Algeria.
- Stella, Fearnley and Beattie, Vivien and and Brandt, Richard, (2005) "Auditor Independence and Audit Risk: A
Reconceptualization", Journal of International Accounting Research, Vol. 4 NO. 1. p 39-71.
- Alawi, Khaziah Majid, (2015) Extent of Application of Governance Rules in Iraqi Companies (Analysis and
Application to Iraqi Public Companies), Qadisiyah Journal of Administrative and Economic Sciences. Vol. 17, No. 2.
- Odeh, Reem Al Rais, (2017), Impact of Governance and Corporate Characteristics on Optional Disclosure,
Unpublished Master's Letter, Islamic University, Faculty of Commerce, Gaza, Palestine.
- Hamad, Tariq Abdul Al, (2004), Corporate Governance, University House, Alexandria, Egypt.
- Noman, Awadi (2012) Accounting measurement and its impact on the honest representation of the assets
established in accordance with accounting standards, financial reporting and the serious international
financial accounting system, Master's thesis - University of Qasdi Marbah - Algeria University - Algeria.
-Mohammed, Amr Mohammed Khamis, (2010), the impact of activating corporate governance mechanisms at
the level of optional environmental disclosure with an applied study on some companies listed on the Egyptian
Stock Exchange, Letter, Unpublished Master, Faculty of Commerce, Alexandria University, Arab Republic of
Egypt
- Al-Ghazali, Rami Hassan (2015), The Role of Applying Corporate Governance in Preventing Financial
Stumbles in Companies Listed on the Palestine Stock Exchange (Analytical Study), Master's Letter in
Accounting and Finance, Islamic University, Palestine.
- Habibah, Ben Raghda, (2019), Role of institutional governance in the promotion and sustainability of
institutions (case study of some economic institutions from the State of Jégel), doctorate thesis in economic
sciences, University of Sutaifi 1, Algeria.
-Al-Aramouti, Ahmed Adnan (2013), Impact of Sustainability Accounting on Financial Reporting Reports of
Jordanian Public Industrial Shareholders Listed on Amman Stock Exchange, unpublished master's thesis,
Middle East University, Jordan.
- Seema, Miglani and Kamran, Ahmed and Darren, John Henry ,(2015),Voluntary corporate governance structure
and financial distress: Evidence from Australia, Journal of Contemporary Accounting & Economics, Vol.11
NO.1. p 18-30.
,12- Omari, Reem(2017), Banking Governance and Its Role in Dealing with Financial Crises _ Case Study of
Algeria, Unpublished Doctoral Thesis, Arab University Ben Mehidi, Um Al-Bouaki, Algeria..
-Mansour, Mohamed Al-Sharif (2008), The Role and Importance of Both Trade and Capital Markets in
Partnership for Development in Developing Countries, Case of Algeria, Scientific Journal of Research and
Studies, No. 1.
- Al-Baqmi, Miteb Aish and Al-Bashtawi, Suleiman Hussein (2014), the reality of accounting for sustainable
development in industrial enterprises is an applied study in Jordanian industrial enterprises. Baghdad College of
Economics Magazine, Issue, 4. P. 455-472.
- Zainab, Zerrougui (2018), Accounting for Sustainable Development - Reality and Prospects for Its
Application in the Algerian Business Environment (Study of Some Economic Institutions in the State of AlMasila), unpublished master's thesis, University of Mohamed Bouziaf-El-Masila, Algeria.