Investigating the relationship between management accounting techniques and sustainability development in Iraqi tourism firms.

Abstract

The objective of this research was to examine how sustainability management accounting techniques (MATs) are used by Iraqi companies. The study also investigated the purposes of using MATs in relation to sustainable development. The analysis is in accordance with how these factors such as frequency use of techniques affect the sustainability’s three dimensions: integrative, social and environmental. Inferential and descriptive statistics were used to analyze the results of the web-survey that was collected through questionnaires from the targeted population. The extent of sustainability MATs implementation was low showing that issues of sustainability are not adequately combined into the management accounting systems of Iraqi companies. However, most companies employ at least one technique of each part: integrative, social and environmental. For other reasons, the MATs are found to be used mostly as an example, outside reporting, monitoring internal compliance and to some extent, for a purpose of internal decision-making.

Keywords

• Management accounting
• sustainability
• Iraq
• accounting system