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Original Research

THE ROLE OF GREEN MANAGEMENT ACCOUNTING IN IMPROVING THE QUALITY OF ACCOUNTING INFORMATION AND IMPROVING THE QUALITY OF PRODUCTS IN INDUSTRIAL COMPANIES

KHALEEL RADHI HASAN ALZLZLY 1, and HAIDER MOHAMED SHRSHAB 2.

Vol 17, No 12 ( 2022 )   |  DOI: 10.5281/zenodo.7446310   |   Author Affiliation: Al-Furat Al-Awsat Technical University, Technical institute of Samawa 1,2.   |   Licensing: CC 4.0   |   Pg no: 727-753   |   To cite: KHALEEL RADHI HASAN ALZLZLY, and HAIDER MOHAMED SHRSHAB. (2022). THE ROLE OF GREEN MANAGEMENT ACCOUNTING IN IMPROVING THE QUALITY OF ACCOUNTING INFORMATION AND IMPROVING THE QUALITY OF PRODUCTS IN INDUSTRIAL COMPANIES. 17(12), 727–753. https://doi.org/10.5281/zenodo.7446310   |   Published on: 16-12-2022

Abstract

The research aims mainly at scientific rooting by identifying the role of green management accounting in improving the quality of accounting information and improving the quality of products in industrial companies, and to answer questions and test hypotheses, the researcher used the descriptive approach, literature and previous studies to obtain theoretical information related to the research topic and in order to know the role of management accounting Green in improving the quality of information that affects the quality of products through the optimal utilization of resources, which will reduce environmental pollution and environmental risks that are generated as a result of producing industrial products, as well as adding information that helps reduce the cost of manufactured products through cost accounting information that helps reduce cost and resource utilization To optimize access to clean environmentally friendly products. The results showed that defining environmental activities in industrial companies contributes to improving the quality of accounting information, which reflected positively on financial reports, achieving product quality and achieving economic, social and environmental development. The research recommended a practical application and more attention to the application of environmental green management accounting in industrial companies to contribute in a manner. It is clear about the responsibilities to be assumed in the field of environmental protection and society.


Keywords

Green Managerial Accounting, Accounting Information, and Improving the Quality.