The Effect of Disclosure on Accounting Sustainability According to Suitability of Accountability Knowledge

The following study examined the impact of disclosure in the area of accounting and information accounting, given the importance of the global accounting standards issued by the Global Accounting Standards Committee. In particular, the requirements for presentation and disclosure of these standards have become an indispensable reference for professionals in most countries of the world and should be complied with in their current form. Adherence to these standards leads to the availability of all reliable information that is compatible with decisions that are in the interest of all beneficiary participants. This Research therefore points to the importance of the process of disclosure of all mechanisms for the sustainable development process. This would make it possible for the enterprise to be sustainable and to have an impact on the enterprise's own and its activities. The study was therefore based on an impact study based on the approval of the accounting statements of a group of Iraqi companies and on the disclosure and disclosure reports of the sustainable accounting of companies. It was studied to determine their impact on the adequacy of accounting knowledge. The study produced many important results: a significant impact between disclosure and sustainable accounting, which greatly affects the relevance of information. The study was therefore based on an impact study based on the approval of the accounting statements of a group of Iraqi companies and on the disclosure and disclosure reports of the sustainable accounting of companies. It was studied to determine their impact on the adequacy of accounting knowledge. The study produced many important results: a significant impact between disclosure and sustainable accounting, which greatly affects the relevance of information.

Anahtar Kelimeler: Accounting Sustainability According, Suitability of Accountability Knowledge

The following study examined the impact of disclosure in the area of accounting and information accounting, given the importance of the global accounting standards issued by the Global Accounting Standards Committee. In particular, the requirements for presentation and disclosure of these standards have become an indispensable reference for professionals in most countries of the world and should be complied with in their current form. Adherence to these standards leads to the availability of all reliable information that is compatible with decisions that are in the interest of all beneficiary participants. This Research therefore points to the importance of the process of disclosure of all mechanisms for the sustainable development process. This would make it possible for the enterprise to be sustainable and to have an impact on the enterprise's own and its activities. The study was therefore based on an impact study based on the approval of the accounting statements of a group of Iraqi companies and on the disclosure and disclosure reports of the sustainable accounting of companies. It was studied to determine their impact on the adequacy of accounting knowledge. The study produced many important results: a significant impact between disclosure and sustainable accounting, which greatly affects the relevance of information. The study was therefore based on an impact study based on the approval of the accounting statements of a group of Iraqi companies and on the disclosure and disclosure reports of the sustainable accounting of companies. It was studied to determine their impact on the adequacy of accounting knowledge. The study produced many important results: a significant impact between disclosure and sustainable accounting, which greatly affects the relevance of information.

Keywords: Accounting Sustainability According, Suitability of Accountability Knowledge

Sayfa Aralığı: 141-158

Jenker, M. M. (2021). The Effect of Disclosure on Accounting Sustainability According to Suitability of Accountability Knowledge. Journal of Current Researches on Business and Economics, 11 (1), 141-158.